Mroz v. United States of America, No. 1:2011cv10148 - Document 20 (D. Mass. 2012)

Court Description: Judge Rya W. Zobel: Memorandum of Decision entered denying 18 Motion for entry of final judgment. The parties shall submit a proposed final judgment upon which they agree. (Urso, Lisa)

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Mroz v. United States of America Doc. 20 UNITED STATES DISTRICT COURT DISTRICT OF MASSACHUSETTS CIVIL ACTION NO. 11-10148-RWZ ESTATE OF MARY ELLEN JOHNSON, Deceased, and PAULA J. MROZ, Executrix v. UNITED STATES OF AMERICA MEMORANDUM OF DECISION December 27, 2012 ZOBEL, D.J. The parties have agreed on all aspects of a final judgment except for whether each party should bear its own attorneys’ fees and costs. The United States argues that because the parties have reached a settlement, neither party can qualify as a “prevailing party” entitled to recover fees and costs under 26 U.S.C. § 7430. But that statute does not explicitly limit the term “prevailing party” to exclude parties that settle, and the United States cites no authority supporting its interpretation. By contrast, past decisions have accepted that a party could “prevail” by settlement for purposes of § 7430. See Estate of Johnson v. Commissioner, 985 F.2d 1315, 1317-18 (5th Cir. 1993); Estate of Hubberd v. Commissioner, 99 T.C. 335, 337 (1992); cf. Buckhannon Bd. & Care Home v. W. Va. Dept. of Health & Human Res., 532 U.S. 598 (2001) (“[S]ettlement agreements enforced through a consent decree may serve as the basis for an award of attorney’s fees.”). The court cannot conclude as a matter of law, on the Dockets.Justia.com present scanty briefing, that neither party qualifies as a “prevailing party” under § 7430. The United States’ motion for entry of final judgment (Docket # 18) is therefore DENIED. The parties shall submit a proposed final judgment upon which they agree. December 27, 2012 DATE /s/Rya W. Zobel RYA W. ZOBEL UNITED STATES DISTRICT JUDGE 2

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