SECTION 7. DRAFTING

INFORMATION

The principal author of this revenue procedure is Shannon K. Castañeda of the Office of Associate Chief Counsel (Procedure and Administration). For further information regarding this revenue procedure, contact Shannon K. Castañeda at (202) 317-5437 (not a toll-free number).

worked on the case on a pro bono basis at the request of the nonprofit organization. B prevails and Attorney Y files a claim for administrative and litigation costs on B’s behalf. Therefore, assuming B is otherwise entitled to recover costs, and the nonprofit organization does not specifically inform the Service that the portion of the fees attributable to Lawyer’s work on the case should be paid to Lawyer or Lawyer’s firm, all fees will be paid to the nonprofit organization.

Example 4. This example primarily illustrates the application of section 4.02 of this Revenue Procedure. Attorney Z, an employee of a low income taxpayer clinic, provides C with pro bono representation in a controversy with the Service that was ongoing for several years. C prevails and Attorney Z

files a claim for fees on C’s behalf. The activity records submitted with the claim for fees were created shortly before the claim was submitted. The Service may challenge C’s entitlement to fees based on the fact that the activity records were not contemporaneously maintained and may be unreliable.