Donlon I Development Corp. v. United States

ORDER Re: PETITIONER’S MOTION FOR ATTORNEY’S FEES AND COSTS

The Court, having received and considered Petitioner’s Motion, and the papers submitted in support thereof and in opposition thereto, hereby DENIES Petitioner’s Motion for Attorney’s Fees and Costs for the reasons discussed below:

I. BACKGROUND

The I.R.S., through Revenue Agent Louise Cortez had been conducting an audit of Petitioner. Agent Cortez served third-party record summonses on two banks; however, these summonses were defective because Agent Cortez failed to give Petitioner Donlon Development Corp. the required notice under 26 U.S.C. § 7609 (a)(1). Petitioner then brought a proceeding in this Court to quash the summonses pursuant to 26 U.S.C. § 7609 (b)(2), (h). Petitioner also sought to remove Agent Cortez from the case. Respondent United States’ Motion to Dismiss was granted, but the case remains open for the limited purpose of entertaining Petitioner’s request for attorney’s fees under 26 U.S.C. § 7430 .

II. THE LAW

The relevant statutory and case law regarding attorney’s fees under the Internal Revenue Code (I.R.C.) (Title 26) is as follows:

Section 7430 provides that the “prevailing party” may be…