Debtor's attorneys, Miller, Joyner & Associates, have applied for interim attorney fees of $3,792.00 and costs of $39.50. They have asked for immediate payment of 75% of the attorney fees, or $2,873.63, with the balance to be held back. The court allows, instead, only $1,250.00 for fees (with any previous payment to be credited against this amount) and costs of $39.50.

     The trustee has $14,950.00 in cash, available as the result of litigation which Mr. Joyner was approved to represent the estate on a contingent fee. He has already collected his portion of the recovery as his contingent fee, and the $3,792.00 is for his work in the chapter 13 and subsequent chapter 7 case.

    The debtor filed a chapter 13 petition on April 12, 1990. A plan was filed on that date, but it had some basic flaws in its     2 ABR 154  classification of claims. An amended plan was filed in October, 1990 which basically mirrored the first plan with the same defects. The IRS objected to the chapter 13 plan and the case was ultimately converted to chapter 7.

     At a hearing on the fee application on September 27, 1991, I found that, given the amount of work apparent in the file, a fee of $1,000.00 to $1,250.00 appeared to be more appropriate than the one requested by debtor's attorneys.

     The court has an independent duty to review fee applications, and, even though there are no objections, grant only those fees that are justified. In re Gold Seal Products, Inc., 128 B.R. 822, 827 (Bankr.N.D.Ala. 1991); In Stoecker, 128 B.R. 205, 210 (Bankr.N.D.Ill. 1991); and, In re Leedy Mortgage Company, Inc., 126 B.R. 907, 914 (Bankr.E.D.Pa. 1991).

     11 U.S.C. § 330 governs the award of compensation to debtor attorney. It allows compensation for "actual, necessary services rendered" by such attorney. An entity seeking compensation must file a detailed application showing the services rendered. Debtor's attorneys explained that the fees are high because debtor is contesting dischargeability of an IRS claim. The representation of debtor against the IRS to contest dischargeability of its claim is not something that the estate should pay for. See In re Walter, 83 B.R. 14, 19 (9th Cir. BAP) ("[t]he bankruptcy court properly relied on case law whereby courts had held that personal living expenses for debtors and their     2 ABR 155  families, as well as attorney fees which benefitted the debtor as an individual, but not the estate, could not be paid out of the assets of the estate."), and In re Acala, 918 F.2d 99, 103 (9th Cir. 1990) ("[w]hile an attorney for a debtor may be allowed compensation to the extent his or her services benefit the estate, section 330 limits such compensation to reasonable charges for actual and necessary services rendered 'in contemplation of and in connection with' the bankruptcy case. [citation omitted]").

Therefore, IT IS ORDERED that fees are allowed for Miller, Joyner & Associates in the amount of $1,250.00 (with credit to be given for any retainer already applied) and costs of $39.50. It is within the discretion of the trustee whether to pay these fees at the present time or wait until there is an interim accounting.