of the tax issues involved)). In this case, BASR was unable to locate any local or national firm with tax expertise that would enter the representation at the statutory rate. PI. Mem. Ex. B (3/7/16 Affidavits of William F. Petti-nati, Sr., and William F. Pettinati, Jr.). For these reasons, BASR requests recovery of attorney fees at an hourly rate equivalent to $400 for time billed by Sutherland Asbill partners and $260 for time billed by its associates, or an additional $118,014. PI. Mem. at 7-9. 4. BASR’s Paralegal Fees And Other Costs Are “Reasonable.” Paralegal fees are allowed under the EAJA, when the paralegal performs nonlegal work that a lawyer would have had to perform personally, but for the paralegal. PI. Mem. at 10 (citing Jean v. Nelson, 868 F.2d 769, 778 (11th Cir. 1988) (<HOLDING>), aff'd sub nom, Comm’r, I.N.S. v. Jean, 496
holding that paralegal fees may be recovered at a market rate but only to the extent that a paralegal performs work that would normally be done by an attorney holding purely clerical or secretarial tasks should not be billed at a paralegal rate regardless of who performs them holding that purely clerical or secretarial tasks should not be billed at a paralegal rate regardless of who performs them holding that attorneys fees under adea may not be recovered against a defendant who was not an employer of the plaintiff recognizing that 90 per hour is a reasonable rate for a paralegal