Opinion ID: 601582
Heading Depth: 3
Heading Rank: 2

Heading: Reasonableness of the Litigation Costs

Text: 26 Finally, the government contends that the district court erred in computing the award of attorney's fees. The court awarded fees in excess of the $75 per hour statutory rate and for time spent prior to the filing of the complaint. The court did not make specific findings as to the fee award. Attorney's fees awarded under § 7430 may not exceed $75 per hour unless the court determines that an increase in the cost of living or some other special factor requires it. See 26 U.S.C. § 7430(c)(1)(B)(iii). The taxpayer seeking reimbursement has the burden of establishing the reasonableness of the fees. Heasley, 967 F.2d at 123. We cannot review the district court's award of fees without a reasoned explanation of the award, see Creske v. Commissioner, 896 F.2d 250, 252 (7th Cir.1990); Pierce, 487 U.S. at 571-74, 108 S.Ct. at 2553-55, and we find no obvious reason for enhanced fees in the record before us. We therefore vacate the award of attorney's fees and remand to the district court with instructions to set forth its reasons for the amount.