Filing Fee”); PI. Mem. Ex. D at 3, 4, 5, 6, 7, 14, 15, 20, 21, 22, 23, 25, 26, 27 (entries include, for example, “Attention to tax lien”; “Attention to collection [due process] issues”; “Conference ... on CDP issues”; “Petitioning Tax Court regarding Notice of Determination”; “Attention to documents regarding IRS’s collection efforts”; “Answer to petition to Tax Court”; “Attention to collection case before the Tax Court”; and “Attention to motion to continue Tax Court ease”). BASR may not recover any of these litigation costs. c.BASR May Not Recover Paralegal Fees For “Merely Clerical Tasks.” Work performed by paralegals is compen-sable only if it otherwise would have been performed by an attorney, e.g., not “purely clerical.” See Miller v. Alamo, 983 F.2d 856, 862 (8th Cir. 1993) (<HOLDING>). In this case, the paralegals performed
holding that the petitioner may not turn a clerical error into a windfall of rights it would not otherwise enjoy internal quotation marks omitted holding that paralegal work involving going to a library to locate eases was compensable because it would otherwise have been performed personally by the plaintiffs attorneys and so was not clerical in nature holding that your work exclusion is triggered only where the damage at issue is to work performed by you and is caused by work performed by you  and does not apply to damage caused to original construction of a house during later repair work holding presumption applies to analyzing whether injury suffered going to work was compensable because route constituted special hazard holding that the evidence was insufficient to support the plaintiffs sexbased hostile work environment claim because even though much of the complainedof conduct was boorish and offensive most of it was not personally experienced by the plaintiff