Graham v. United States (In Re Graham)

MEMORANDUM OPINION AND ORDER

SIDNEY B. BROOKS, Bankruptcy Judge.

THIS MATTER comes before the Court on the request for an award of attorney’s fees filed by Plaintiffs/Taxpayers, after prevailing in an action against the Defendant, United States, .on a question of tax liability. The Plaintiffs seek an award of attorney’s fees pursuant to 26 U.S.C. § 7430 and 28 U.S.C. § 2412.

FINDINGS OF FACT

1. Samuel and Suzanne Graham, Chapter 7 Debtors and the Plaintiffs herein (“Taxpayers” or “Plaintiffs”), commenced an adversary proceeding objecting to a tax assessment of the Internal Revenue Service (“IRS”)…