Case: Motion to Recover Attorney Fees Partially Granted (S.D. Ohio)

Taxpayer was entitled to attorney’s fees under IRC §7430 after successfully obtaining a tax refund, the U.S. District Court partially granted taxpayer’s motion for fees. Taxpayer, an individual, sought a refund for earned income and child tax credits that were denied by the IRS. After Taxpayer filed suit, the government conceded and paid the full refund amount plus interest. The court held that although Taxpayer did not substantially prevail on the merits, she qualified as a prevailing party under the qualified offer rule of §7430(c)(4)(E) by making a valid qualified offer that the IRS did not accept. The government’s later ...