In re Garcia
Opinion
Lead Opinion
Davila, J.
[Re: Docket Item No. 1]
ORDER AFFIRMING BANKRUPTCY COURT’S AWARD OF ATTORNEY’S FEES FOR APPELLEES
Appellant United States of America (here, “the IRS” or “Appellant”) has timely appealed United States Bankruptcy Judge Arthur S. Weissbrodt’s May 2, 2012 order granting Appellees Richard A. and Laura J. Garcia (“the Garcias” or “Appel-lees”) an award of attorney’s fees over and above the statutory limit pursuant to 26 U.S.C. § 7430 .
Having fully reviewed the parties’ papers, the Court AFFIRMS the judgment of the Bankruptcy Court.
I. Background
A. The Garcias’ Bankruptcy and the Motion for Attorney’s Fees
On June 20, 2007, the Garcias filed a voluntary Chapter 13 petition. Docket Item No. 1, Ex. 2, Tr. of Hr’g on Debtors’ Mot. for Orders Enforcing Sanction (“Order”) at 4. The IRS appears among the Garcias’ listed creditors on the relevant schedules and was served with notice of the commencement of their bankruptcy case. Id. at 5 . On September 15, 2010, the Garcias received confirmation of their Chapter 13 plan. Id.
Approximately one year later, on September 20, 2011, the IRS recorded a lien for trust fund taxes against Richard Garcia. Id. Counsel for the Garcias, Cathleen…