... was both appropriate and reason-ablet.]”). Under I.R.C. § 7430(e)(1)(B)(iii), a “prevailing party” may recover “reasonable” attorney fees at a set statutory rate, indexed for cost of living adjustments. When fees for the hours spent in this case are calculated at the relevant statutory rate, the court has determined that BASR is owed a total of $133,623 for attorney fees. b. BASR May Recover “Reasonable” Supplemental Fees. BASR requests supplemental attorney fees for the time spent preparing the initial March 7, 2016 Motion For Litigation Costs and subsequent litigation. A party may recover a supplemental fee award for time expended defending a fee request made under either the EAJA or under I.R.C § 7430. Pl., Reply at 22; PL Supp. Mem. at 2; see also Wagner, 640 F.3d at 1262 (<HOLDING>); Larsen, 39 Fed.Cl. at 171 (determining that
holding that the ij did not abuse his discretion in denying request for further continuance where the ij granted previous request holding the district court abused its discretion in denying the plaintiffs request for rehearing because the district court relied on an erroneous legal premise to do so holding that the united states court of appeals for veterans claims abused its discretion denying a request for supplemental attorney fees when plaintiff successfully defended part of his eaja fee request holding that trial court abused its discretion in summarily denying defendants request to have standby counsel conduct his closing argument holding that a court has broad discretion in awarding attorney fees under the eaja but is not required to make an award in all cases where a party seeks supplemental or increased fees