Tax Memo, Case Study Example

Relevant Facts: Robert Jones has just rendered service for a taxpayer as an expert witness in a case heard by the U. S. Tax Court. The taxpayer is requesting reimbursement for Jones’ fees and for those amounts paid to her attorney in presenting the case. Jones’ billing rate for this type of engagement is $500 per hour, the market rate for such services in his city, plus out- of- pocket expenses (e. g., auto mileage, computer charges). How much of Jones’ fee will the taxpayer recover?

Specific Issues: How much of Jones’ fee will the taxpayer recover?

Conclusions: He can expect to recover thirty dollars, which the reimbursable fee allowable per day.

Support: Assuming that there was one day of expert witnessing done for the client, since no other time is explicitly mentioned, they can only be reimbursed for one day. Cases such as “Crawford Fitting Co. v. J. T. Gibbons, Inc.” (482 U.S. 437 (1987)482 U.S. 437) has established that the maximum allowable reimbursement amount per day is thirty dollars. Therefore at that rate of thirty a day and a quantity of days, the maximum allowable reimbursement is thirty dollars.