Category Archives: Taxable Costs

Nothing Goes Better with Race Tires than . . . Wine?! – Fourth Circuit Limits Taxable eDiscovery Costs

By Carey Busen on May 8, 2013 Posted in E-Discovery Rules, Taxable Costs

As we’ve discussed multiple times (see here, here, and here), the issue of what types of ediscovery costs are taxable under 28 U.S.C. § 1920 was first addressed by a federal appellate court last spring in Race Tires America, Inc. v. Hoosier Racing Tire Corp. The Third Circuit – in line with the Supreme Court’s… Continue Reading

IRS Collection Division Embraces E-Discovery in New Guidance

By Stuart Bassin on December 10, 2012 Posted in Tax, Taxable Costs

The Internal Revenue Service’s Director of Collection Policy recently released Memorandum SBSE-05-0912-075, revising prior guidance to IRS collection employees on their obligations to preserve electronic and paper documents related to disputes with taxpayers. This Memorandum generally follows existing law, but represents a welcome departure from recent guidance issued by the IRS Office of Chief Counsel… Continue Reading

SCOTUS Declines to Weigh In on the Taxation of e-Discovery Costs

By Carey Busen on October 8, 2012 Posted in E-Discovery Rules, Taxable Costs

We previously discussed both the Third Circuit’s decision striking $300,000 in e-discovery costs from a cost award as non-taxable under 28 U.S.C. § 1920, and the defendants’ subsequent petition for writ of certiorari to the Supreme Court. On October 1, the Supreme Court denied the petition. Keep an eye on the appellate courts to see… Continue Reading

Will SCOTUS Weigh In on the Taxation of e-Discovery Costs?

By Carey Busen on June 26, 2012 Posted in E-Discovery Rules, Taxable Costs

A few months ago, the Third Circuit slashed a district court’s award of costs by over $300,000, holding that with the exception of scanning and converting native files to TIFF format, e-discovery costs are not recoverable as taxable costs against a losing party under 28 U.S.C. § 1920(4). (See this blog’s discussion of the Third… Continue Reading

Third Circuit Limits Taxable eDiscovery Costs

By Carey Busen on March 23, 2012 Posted in Taxable Costs

Co-authored by: Gil Keteltas Given the significant costs of electronic discovery in complex litigation, it is no surprise that an increasing number of parties are litigating whether e-discovery costs are taxable against a losing party under 28 U.S.C. § 1920(4). The Third Circuit recently weighed in on this question in Race Tires America, Inc. v…. Continue Reading