Prevailing Party In U.S. Tax Proceeding: 26 U.S.C. Section 7430 Allows Award Of Fees To Prevailing Party Even Though Paid By A Third Party
Cases: Special Fee Shifting StatutesNoncontingent Obligation to Repay Fees or Contingent Obligation to Repay In Event of Recovery Justifies Fee Award Under Section 7430, the Ninth Circuit Rules. The U.S. Tax Code, 26 U.S.C. section 7430(a), (c), permits a discretionary award of litigation costs, including attorney’s fees paid or incurred for attorney services, to the prevailing party in […]
