IRS Independent Office of Appeals  Recovering Administrative and Litigation Costs (Part II)

IRS Independent Office of Appeals  
Recovering Administrative and Litigation Costs (Part II)

Recoverable litigation or administrative costs may include:

-In general, attorney fees that do not exceed a maximum hourly rate, which changes from
year to year. Fees in excess of the maximum can be awarded in limited circumstances.
– Reasonable amounts for court costs or any administrative fees or similar charges by the
IRS.
– Reasonable expenses of expert witnesses.
– Reasonable costs of studies, analyses, tests, or engineering reports that are necessary to
prepare your case

Next week: Recovering Administrative and Litigation Costs (Part III)

(IRS PUBLICATION 5) (TTT 090324)