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Taxation – Attorney's Fees – EAJA (access required)

Where the district court adopted the recommendation of the bankruptcy court and applied the Equal Access to Justice Act, 28 U.S.c. § 2412(b), to debtors' request for attorney's fees, this was reversible error, because the request is governed by the Internal Revenue Code, 26 U.S.C. § 7430. In addition, because the debtors failed to ...

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