Description of Law and Bills Relating to Awards of Attorneys' Fees in Tax Cases: (Public Law 96-481, H.R. 1095, H.R. 2555, and H.R. 3262) Scheduled for a Hearing by the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives on September 28, 1981
U.S. Government Printing Office, 1981 - Costs (Law) - 10 pages
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Page 1 - In any action or proceeding under this title the court, in its discretion, may allow the prevailing party, other than the Commission or the United States, a reasonable attorney's fee as part of the costs, and the Commission and the United States shall be liable for costs the same as a private person.
Page 1 - States fees and other expenses, in addition to any costs awarded pursuant to subsection (a), incurred by that party in any civil action (other than cases sounding in tort) brought by or against the United States in any court having jurisdiction of that action, unless the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust.
Page 6 - ATTORNEY'S FEES.— In the case of any proceeding in the Tax Court, fees for the services of an individual (whether or not an attorney) who is authorized to practice before the Tax Court shall be treated as fees for the services of an attorney. (2) PREVAILING PARTY.— (A) IN GENERAL.— The term "prevailing party...
Page 6 - For the purposes of this subsection— (A) "fees and other expenses" includes the reasonable expenses of expert witnesses, the reasonable cost of any study, analysis, engineering report, test, or project which is found by the court to be necessary for the preparation of the party's case, and reasonable attorney...
Page 1 - The decision of the agency on the application for fees and other expenses shall be the final administrative decision under this section. (b)(l) For the purposes of this section — (A) "fees and other expenses" includes the reasonable expenses of expert witnesses, the reasonable cost of any study, analysis, engineering report, test, or project which is found by the agency to be necessary for the preparation of the party's case, and reasonable attorney or agent fees...
Page 1 - ... any civil action (other than cases sounding in tort), including proceedings for judicial review of agency action, brought by or against the United States in any court having jurisdiction of that action, unless the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust.
Page 7 - Commissioner that the exchange is not pursuant to a plan having the avoidance of Federal income taxes as one of its principal purposes.
Page 6 - States or any creditor of the taxpayer involved) which — "(i) establishes that the position of the United States in the civil proceeding was unreasonable, and "(iiXl) has substantially prevailed with respect to the amount in controversy...
Page 1 - USC sec. 1988) provides, in part, that in any civil action or proceeding, brought by or on behalf of the United States, to enforce, or charging a violation of, a provision of the Internal Revenue Code, the court, in its discretion, may allow the prevailing party, other than the United States, reasonable attorney's fees as part of the costs.
Page 7 - civil proceeding" includes a civil action. (d) For purposes of this section, in the case of— (1) Multiple actions which could have been joined or consolidated, or (2) A case or cases involving a return or returns of the same taxpayer (including joint returns of married individuals) which could have been joined in a single proceeding in the same court, such actions or cases shall be treated as one...