Opinion ID: 672436
Heading Depth: 1
Heading Rank: 5

Heading: R.C. Sec. 7430 (1986) provides in part:

Text: (a) In general.--In the case of any civil proceeding which is-- (1) brought by or against the United States in connection with the determination, collection, or refund of any tax, interest, or penalty under this title, and (2) brought in a court of the United States, .... the prevailing party may be awarded a judgment ... for reasonable litigation costs incurred in such proceedings. .... (c) Definitions--For purposes of this section-- (1) Reasonable litigation costs. (A) In General.--The term reasonable litigation costs includes-- (i) reasonable court costs, and (ii) based upon prevailing market rates for the kind or quality of services furnished-- .... (II) the reasonable cost of any study, analysis, engineering report, test, or project which is found by the court to be necessary for the preparation of the party's case, and (III) reasonable fees paid or incurred for the services of attorneys in connection with the court proceeding .... 3 In Merrell v. Block, 809 F.2d 639 (9th Cir.1987), we held that a pro se litigant cannot receive attorney fees under the Equal Access to Justice Act (EAJA) because Congress intended that an attorney have been retained for a prevailing pro se litigant to recover attorneys fees under the EAJA. Id. at 642. The reasoning employed by the courts under the attorney's fees provision of the Equal Access to Justice Act applies equally to review under section 7430. Huffman v. Commissioner, 978 F.2d 1139, 1143 (9th Cir.1992) (involving an award of attorney fees to a litigant represented by counsel)