Guess

FEE AWARD CALCULATION ORDER

This matter is before the court following supplemental briefing to substantiate defendant xélan Foundation, Inc.’s (“Foundation”) claim for attorneys’ fees and costs incurred to defend this litigation, from the time plaintiff the United States obtained its unnoticed TRO on November 3, 2004 through the hearing of plaintiffs unsuccessful motion for preliminary injunction on December 3, 2004 and for expenses incurred to prepare its fees and costs application. The Court took the matter under submission for decision on the papers and without oral argument, pursuant to Civil Local Rule 7.1(d)(1). For the reasons discussed below, all claimed costs are approved as unopposed and facially reasonable. The Foundation’s application for attorneys’ under 26 U.S.C. § 7430 of the Internal Revenue Code (“Section 7430”) is GRANTED IN PART and DENIED IN PART, as modified herein.

1. BACKGROUND

By Order entered July 5, 2005, the court conditionally granted the Foundation’s application to recover its reasonable attorneys’ fees incurred to defend this action, claimed then to be in the actual amount of $232,176.30 or, alternatively, in the statutory amount of $101,008.05,…