In Uncategorized on 11/09/2016 at 16:45

David B. Greenberg, Esq., claims that he’s the real party in interest in the Section 7430 claim  he’s making after his client prevailed.

No dice, says Judge Pugh, in 147 T. C. 13, filed 11/9/16. Dave’s client prevailed, and Dave claims he has the right to collect the admins for the work he did. As his claimed assignment from his client crashes under the Anti-Assignment Act, 31 USC §3727(b), he says that he’s the real party in interest because he did the work.

Lawyers are endlessly inventive. Check out my blogpost “We Don’t Need No Stinkin’ Badges,” 4/2/14.

Dave’s Problem One is who is a “party.” The only case where the courts look behind the caption is when there’s a test case situation, where numerous petitioners band together in a cost-sharing arrangement and use one case from among them to resolve all of their cases. There, however, every member of the band has skin in the cliché.

Problem Two is the statutory language awarding admins to the party who incurred the fees, not the one who had the claim to be reimbursed. Dave was the payee, not the payor.

The idea is that the fee award is a waiver of sovereign immunity, and must be narrowly construed, lest the fisc be plundered by inventive lawyers.

“Here, petitioner was acting as his client’s representative pursuant to a power of attorney and was not a party in the underlying dispute.  He seeks to recover fees he charged (but has not received from) his client, not costs he incurred.  Because he was not a party to the underlying dispute and therefore cannot be a prevailing party, he is not the proper party to petition the Court for review of respondent’s denial of an award for administrative costs, and we lack jurisdiction to decide this case.” 147 T. C. 13, at pp. 14-15.

Dave, it’s not your party, but you can sure cry if you want to.


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