John W. Bode and Toni Bode v. United States of America, Internal Revenue Service

After an audit, the Internal Revenue Service (Service) assessed a deficiency against John and Toni Bode, plaintiffs-appellees (Taxpayers). The Taxpayers paid the deficiency and filed a refund suit in the district court against the defendant-appellant, the United States. The district court ruled for the Taxpayers on the merits and in addition, awarded attorneys’ fees under 26 U.S.C. § 7430 for 600 hours at $150 per hour. The United States appeals, contesting both the number of hours and the hourly rate awarded, and the Taxpayers request an award of attorneys’ fees for defending this appeal. We…