DocketNumber: No. TC 4746.
Citation Numbers: 19 Or. Tax 128
Judges: <bold>HENRY C. BREITHAUPT, Judge.</bold>
Filed Date: 8/21/2006
Status: Precedential
Modified Date: 4/15/2017
This matter is before the court on the petition of the Defendant Department of Revenue (the department) for an award of attorney fees under ORS
"C.(2) Procedure for Seeking Attorney Fees or Costs and Disbursements. The procedure for obtaining an award of attorney fees or costs and disbursements shall be as follows:
"C.(2)(a) Filing and Serving Statement of Attorney Fees and Costs and Disbursements. A party seeking attorney fees or costs and disbursements shall, not later than 14 days after entry of judgment pursuant to TCR 67:
"C.(2)(a)(i) File with the court a signed and detailed statement of the amount of attorney fees or costs and disbursements, together with proof of service, if any, in accordance with TCR 9 C. The detailed statement shall show the amounts claimed in separate categories for attorney fees, accountant fees, witness fees, travel and other expense. The time and services provided by each attorney, accountant and expert witness shall be shown separately for (1) administrative proceedings, (2) preparing for trial and (3) participating in trial; and
"C.(2)(a)(ii) Serve, in accordance with TCR 9 B, a copy of the statement on all parties who are not in default for failure to appear."
The petition and related affidavit submitted by the department in this matter contained only general summaries of the amount of time spent and the hourly rates applicable to that time. The record indicates that Plaintiff objected to this and requested more detail. Although more detailed material was prepared for submission, it was not submitted to the *Page 130 court or served on Plaintiff prior to the time of the hearing scheduled for this matter. When the department attempted to refer to the detailed material in the hearing, Plaintiff objected on the grounds that he had never been provided with the detailed material.
1, 2. TCR 68 is modeled on ORCP 68, and the provisions quoted above are in all material respects identical to the provisions of ORCP 68. Case law under ORCP 68 establishes that the petition and affidavit of the department in this case do not meet the requirement that the statement of fees be "detailed," that is, "marked by abundant detail or by thoroughness in treating small items or parts." Thompson v.Long,
3. The failure to include the necessary detail in the initial statement is significant and cannot be viewed as a procedural defect that can be disregarded under TCR 12. Cf.O'Neal and O'Neal,
After reviewing the petition and response, and being fully advised of the premises, the court finds that such request should be denied. Now, therefore, *Page 131
IT IS ORDERED that the Defendant's Motion for Leave to Submit Documentation of Attorney Fees is denied, and
IT IS FURTHER ORDERED that the Defendant's Petition for Attorney Fees is denied.