US v. Hudson, No. 09-3600

Debtor's Appeal From Reversal of Attorney's Fee Award

In US v. Hudson, No. 09-3600, debtor's appeal from the district court's reversal of an award of attorney's fees in favor of the debtor after he successfully challenged a claim lodged against him in bankruptcy court by the IRS, the court affirmed where lawyers appearing pro se who prevail in administrative or court proceedings against the U.S. are ineligible for attorneys' fees under IRC section 7430.

As the court wrote:  "Debtor Paul S. Hudson, having successfully challenged a claim lodged against him in the bankruptcy court by the Internal Revenue Service ("IRS"), sought attorney's fees pursuant to 26 U.S.C. § 7430 of the Internal Revenue Code ("IRC"), which permits the prevailing party to recover litigation costs, including attorney's fees, in any proceeding brought by the United States in connection with the collection of interest on past due taxes."

Related Resources

• Read the Second Circuit's Decision in US v. Hudson, No. 09-3600