the IRS, and for fees and costs incurred in related litigation before the United States Tax Court. PL Mem. Ex. C at 3 (entries include “Filing Fees — (U.S. Tax Court) Pe g out and organizing emails,” and “review and index discovery responses;” that is “purely clerical” and cannot be recovered under I.R.C. § 7430. d.BASR May Not Recover Litigation Costs Incurred In Connection With An Unsuccessful Discovery Motion. Finally, BASR cannot recover for time spent preparing a September 4, 2012 Motion To Compel (ECF No. 22) or for time spent preparing for the court’s September 6, 2012 telephone conference discussing that Motion and the Government’s September 4, 2012 Response, because BASR’s Motion was rendered moot by a subsequent court order. Gov’t Opp. at 39 (citing Miller, 983 F.2d at 871 (<HOLDING>)). C. Plaintiff’s Reply. 1. BASR “Incurred”
holding that plaintiffs are entitled to attorneys fees for time spent litigating the fees issue on appeal under title viis attorneys fee provision holding that applications for attorneys fees must state in detail time spent and the nature of each discrete task before the court can assess the reasonableness of the fees holding plaintiff could not recover on nuisance action to recover for alleged damage to property he does not own or rent holding that the plaintiff could not recover fees for time spent on unsuccessful motions holding that an attorney may recover fees for time spent litigating the award of a 11 usc   1988 fee