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True the Vote Seeks $2 Million in Attorney Fees in Suit Against IRS

FEB. 20, 2018

True the Vote Inc. v. IRS

DATED FEB. 20, 2018
DOCUMENT ATTRIBUTES
  • Case Name
    True the Vote Inc. v. IRS
  • Court
    United States District Court for the District of Columbia
  • Docket
    No. 1:13-cv-00734
  • Institutional Authors
    Bopp Law Firm PC
  • Cross-Reference

    Related to True the Vote Inc. v. United States, No. 1:13-cv-00734 (D.D.C. 2018).

  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2018-13798
  • Tax Analysts Electronic Citation
    2018 TNT 65-17
    2018 EOR 5-70
  • Magazine Citation
    The Exempt Organization Tax Review, May 2018, p. 371
    81 Exempt Org. Tax Rev. 371 (2018)

True the Vote Inc. v. IRS

True the Vote, Inc.;
Plaintiff,
v.
Internal Revenue Service, et al.;

Defendants.

UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA

Plaintiff's Application and Motion for Attorneys' Fees, Costs, and Expenses Under the Equal Access to Justice Act

Plaintiff, True The Vote (“TTV”), respectfully moves this Court for an order awarding it reasonable attorneys' fees of $1,933,888.06 under the Equal Access to Justice Act (“EAJA”). This amount can be awarded as an “bad faith” enhancement under 28 U.S.C. § 2412(b), based upon the IRS's actions or as a “special factor” enhancement under § 2412(d)(2)(A), based upon the IRS's unusually litigious position.1 In the alternative, TTV respectfully moves this Court for an order awarding it reasonable attorneys' fees of $750,922.79, pursuant to the EAJA statutory rate, adjusted for inflation, in § 2412(d)(2)(A).

This motion is made on the grounds that: (1) the EAJA applies to this action; (2) plaintiff meets the net worth eligibility requirements of the EAJA; (3) the application is timely; (4) TTV is the prevailing party in this litigation; (5) the IRS cannot carry its heavy burden of showing its position was substantially justified in either law or fact and will not be able to show special circumstances make an award of fees unjust; and (6) the requested fees are fair and reasonable.

This motion is based on: (1) TTV's memorandum of points and authorities supporting this motion; (2) the supporting Declarations of Attorneys; (3) all of the pleadings, records, and papers filed in this action, deemed to be filed in this action, or of which this Court may take judicial notice at or before the time of the hearing on this motion; and (4) any rulings by this Court or by the District of Columbia Court of Appeals that relate to this action.

Rule 7(f) Request For Oral Hearing

Pursuant to LcvR 7(f), TTV requests an oral hearing on this motion.

Rule 7(m) Certification

In compliance with LcvR (7)(m), counsel for TTV discussed this motion with counsel for the federal defendants in a good faith effort to determine whether the federal defendants (“IRS”) oppose the relief sought. Counsel for TTV and counsel for the IRS were unable to reach an agreement as to the relief sought and the IRS will oppose this motion.

WHEREFORE, Plaintiff True the Vote, Inc. prays this Court grant Plaintiff's Application and Motion for Attorney's Fees, Costs, and Expenses Under the Equal Access to Justice Act and direct the Defendant to pay Plaintiff such an award within 30 days of the Court's Order.

February 20, 2018

Respectfully submitted,

James Bopp, Jr. (D.C. Bar No. CO0041)
Courtney Turner Milbank*
THE BOPP LAW FIRM, P.C.
The National Building
1 South 6th Street
Terre Haute, Indiana 47807
(812) 232-2434
(812) 235-3685 (fax)
Attorneys for Plaintiff
*Admitted pro hac vice

FOOTNOTES

1TTV has included attorneys' fees through February 13, 2018, including fees incurred in making this application, in these totals. TTV will also seek attorneys' fees incurred after February 13, 2018 related to this application and will file a supplemental request for such fees once briefing is concluded.

END FOOTNOTES

DOCUMENT ATTRIBUTES
  • Case Name
    True the Vote Inc. v. IRS
  • Court
    United States District Court for the District of Columbia
  • Docket
    No. 1:13-cv-00734
  • Institutional Authors
    Bopp Law Firm PC
  • Cross-Reference

    Related to True the Vote Inc. v. United States, No. 1:13-cv-00734 (D.D.C. 2018).

  • Subject Area/Tax Topics
  • Jurisdictions
  • Tax Analysts Document Number
    2018-13798
  • Tax Analysts Electronic Citation
    2018 TNT 65-17
    2018 EOR 5-70
  • Magazine Citation
    The Exempt Organization Tax Review, May 2018, p. 371
    81 Exempt Org. Tax Rev. 371 (2018)
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