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B-181391 1 (1974-07-11)

handle is hein.gao/gaobadcdg0001 and id is 1 raw text is: 


DECISION


3' 4   THE COMPTROLLER GENERAL
  *  .)* OF THE UNITED STATES
            WASHINGTON, D. C. 20548


FILE:  B-181391


DATE:   JUL 11 1974


MATTER OF: Payment of docket fees by   United States.


DIGEST:


Docket fee may be awarned as cost against Government
as set forth in 28 U.S.C. 1923, since after balanc-
ing 23 U.S.C. 2412 orohibition anainst taxin7 of
attorney tees ana cxpenses (aoc- :ee aear4i to
be attorney's comoensation for doc-etinz suit)
against aliowance of such fees in sections 1920 and
1923, it appears that ailowance of such fee accords
with congressional intent in 1966 amendment of
section 2412, which apears to be remedial in
nature, to bring parity to private litigant respect-
ing costs in litigation with U. S.


     This decision to the Attorney General is in resoonse to a
request dated May 3, 1974 (your reference SC:Wr P:TBScullen:ts
5-70-508), from the Assistant Attorney General, Tax Division,
for our views as to whether docket fees properly may be charged
against the United States.

     It is exDlained that an administrative settlenent has been
approved on behalf of the Attorney General in the suit entitled
Jessie H. Vard, Executrix of the rstate of L7uis E. Uard
Deceased v.  i  d         Givni _o. o463, CD  Tean,  and
that a refund checr representing refund of estate taxes, will
be delivered by the U.S. Attorney upon receipt from the tax-
payer's counsel of record of a stipulation that the above
entitled action be dismissed with prejudice, each party to bear
its own costs.

     However, counsel for the plaintiff has objected to stipu-
lating that each party bear its own costs.

     The taxing of costs against the Government is authorized
by Pub. L. 89-507, approved July 18, 1966, 80 Stat. 303, which
amended 28 U.S.C. 2412 to provide in pertinent part as follows:

           2412.  Costs

         Except as otherwise specifically provided by statute,
     a judgment for costs, as enumerated in section 1920 ofPUBLEH. DECISIC

                          51-                             Comp. Gen...


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