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B-158810 1 (1977-02-22)

handle is hein.gao/gaobaddww0001 and id is 1 raw text is: artin ZeVIn n. THE COMPTMOLLER OEh - L C3ECISION * OF THE UNITED BTA. a LWASHINGTON. D.C. RC. Ai FILE: 3-158810 DATE: February 02, 1977 MATTER OF: Payment of attornt. a fees awarded in tax cases DIGEST: Attorney fees awarded pursuant to Pub. L. No. 94-559 in proceedings to enforce, or charging a violaLion of the Internal Revenue Code are payable from funds appro- priated by 31 U.S.C. 5 724a (subject to the $100,000 limit therein), since awards of attorney fees in these cames would arise under the provisions of title 28, United States Code, covered by the judgment appropriation and no other source of payment is specified by law. The Commissioner of the Internal Revenue Service has requested our decision as to whether the permanent appropriation establighed by 31 U.S.C. I 724a (1970) fkc payment of final judgments, awards, and compromise settlements against the United States is available for the payment of.attorney's fees awarded to pre'vailing defendants In tax cases as autt.orized by Pub. L. No. 94-559. Section 724a of title 31 provides in pertinent part: There are appropriated, out of any money in the Treasury not otherwise appropriated, and out of the postal revenues, respectively, such sums as may on and after July 27, 1956 be necessary for the paymett, not otherwise prcvided for, as certified by the C6mptroller Geueral, of final judgments, awards, and compromise settlements (not in excess of $100,000, or its equivalent in foreign currencies at the time of payment, in any one case) which are payaile in accordance with the terms of sections 2414, 2517, 2672, or 2677 of Title 28, together with Auch interest and costs as may be specified in such judgments or otherwise authorized by law The Commissioner explains that Pub. L. No. 94-559 (October 19, 1976), 90 Stat. 2641, provides courts with discretionary authority to award reasonable attorney's fees to prevailing parties, other than che United States, in, inter alia-- -4tL1-

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