Awards Under Section 7430 of the Internal Revenue Code
Author : United States. Department of Justice. Tax Division
Publisher :
Page : 108 pages
File Size : 46,90 MB
Release : 1983
Category : Costs (Law)
ISBN :
Author : United States. Department of Justice. Tax Division
Publisher :
Page : 108 pages
File Size : 46,90 MB
Release : 1983
Category : Costs (Law)
ISBN :
Author : Henry Cohen
Publisher :
Page : 0 pages
File Size : 45,90 MB
Release : 2008
Category : Costs (Law)
ISBN : 9781604569889
In the United States, the general rule, which derives from common law, is that each side in a legal proceeding pays for its own attorney. There are many exceptions, however, in which federal courts, and occasionally federal agencies, may order the losing party to pay the attorneys' fees of the prevailing party. The major common law exception authorises federal courts (not agencies) to order a losing party that acts in bad faith to pay the prevailing party's fees. There are also roughly two hundred statutory exceptions, which were generally enacted to encourage private litigation to implement public policy. Awards of attorneys' fees are often designed to help to equalise contests between private individual plaintiffs and corporate or governmental defendants. Thus, attorneys' fees provisions are most often found in civil rights, environmental protection, and consumer protection statutes. In addition, the Equal Access to Justice Act (EAJA) makes the United States liable for attorneys' fees of up to $125 per hour in many court cases and administrative proceedings that it loses (and some that it wins) and fails to prove that its position was substantially justified. EAJA does not apply in tax cases, but a similar statute, 26 U.S.C. ยง 7430, does. Most Supreme Court decisions involving attorneys' fees have interpreted civil rights statutes, and this book focuses on these statutes. It also discusses awards of costs other than attorneys' fees in federal courts, how courts compute the amount of attorneys' fees to be awarded, statutory limitations on attorneys' fees, and other subjects. In addition, it sets forth the language of all federal attorneys' fees provisions, and includes a bibliography of congressional committee reports and hearings concerning attorneys' fees. In 1997, Congress enacted a statute allowing awards of attorneys' fees to some prevailing criminal defendants.
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures
Publisher :
Page : 80 pages
File Size : 44,59 MB
Release : 1985
Category : Digital images
ISBN :
Author : United States. Internal Revenue Service
Publisher :
Page : 1180 pages
File Size : 34,18 MB
Release : 2003
Category : Tax administration and procedure
ISBN :
Author :
Publisher :
Page : 32 pages
File Size : 10,43 MB
Release : 1981
Category : Income tax
ISBN :
Author : United States
Publisher :
Page : 1170 pages
File Size : 25,4 MB
Release : 2001
Category : Law
ISBN :
Author : United States
Publisher :
Page : 1142 pages
File Size : 49,59 MB
Release : 1988
Category : Law
ISBN :
Author : Mary V. Capisio
Publisher : Nova Publishers
Page : 186 pages
File Size : 48,34 MB
Release : 2002
Category : Law
ISBN : 9781590332467
Awards of Attorneys Fees by Federal Courts, Federal Agencies & Selected Foreign Countries
Author :
Publisher : CCH
Page : 868 pages
File Size : 37,58 MB
Release : 2008-11
Category : Business & Economics
ISBN : 9780808019039
Providing helpful and practical guidance on today's federal tax law, this 92nd edition of the U.S. Master Tax Guide reflects all pertinent federal taxation changes that affect 2008 returns and provides fast and reliable answers to tax questions affecting individuals and business income tax.
Author : Executive Office for U.S. Attorneys
Publisher :
Page : 586 pages
File Size : 18,21 MB
Release : 1980
Category : Justice, Administration of
ISBN :