---
title: Taxation of Costs and Offer of Judgment
date: 2012-06-22T00:00:00-04:00
author: Import Bot
canonical_url: "https://www.kelleydrye.com/viewpoints/articles/taxation-of-costs-and-offer-of-judgment"
section: Articles
---
# Taxation of Costs and Offer of Judgment

  June 22, 2012

For the Defense

 

 

 

 

 

 

This article reviews the predominant case law, statutes and court rules on taxable and recoverable costs of litigation expenses. It discusses e-discovery, paper document production and processing electronically stored information (ESI) in the context of legal obligations. It comprehensively analyzes federal statutes, federal district court and courts of appeal decisions, and local and appellate court rules, which address the rapidly changing technology of e-discovery. The article explains cost sharing agreements between parties, documenting costs, cost shifting, protective orders and offers of judgment and how these steps and mechanism impact taxable costs. Finally, the author provides recommendations for defense attorneys for controlling taxable costs of litigation.

 

 

 - Share this entry 
    - 
    - 
    - 
    -
- [  View entry pdf ](https://s3.amazonaws.com/cdn.kelleydrye.com/content/uploads/pdf-snapshots/taxation-of-costs-and-offer-of-judgment-20230614115832.pdf)
 
 

### Attachments

- [Taxation of Costs and Offer of Judgment](https://s3.amazonaws.com/cdn.kelleydrye.com/content/uploads/attachments/Taxation-of-Costs-and-Offer-of-Judgment.pdf)
 
 

### Related Services

- [Litigation](https://www.kelleydrye.com/practices/litigation)
- [Tax](https://www.kelleydrye.com/practices/tax)
 
 

  Blog

 [  ![](https://d3iuizmsm2hayf.cloudfront.net/content/uploads/Listing-rectangles/Blog_Post_Listing.svg) ![](https://d3iuizmsm2hayf.cloudfront.net/content/uploads/Listing-Images/adlaw_billboard_listing.webp?auto=compress%2Cformat&crop=focalpoint&fit=crop&fp-x=0.5&fp-y=0.5&h=750&q=80&w=1125&s=e1a7aebcee8115938489d6575321e698) 

  ](https://www.kelleydrye.com/viewpoints/blogs/ad-law-access/californias-truth-in-recycling-law-hits-a-roadblock) 

Ad Law Access

 July 28, 2026

 [  ](https://www.kelleydrye.com/viewpoints/blogs/ad-law-access/californias-truth-in-recycling-law-hits-a-roadblock) 

 

 

 

 Blog

 [  ![](https://d3iuizmsm2hayf.cloudfront.net/content/uploads/Listing-rectangles/Blog_Post_Listing.svg) ![](https://d3iuizmsm2hayf.cloudfront.net/content/uploads/Listing-Images/adlaw_billboard_listing.webp?auto=compress%2Cformat&crop=focalpoint&fit=crop&fp-x=0.5&fp-y=0.5&h=750&q=80&w=1125&s=e1a7aebcee8115938489d6575321e698) 

  ](https://www.kelleydrye.com/viewpoints/blogs/ad-law-access/nad-continues-to-examine-influencer-campaigns) 

Ad Law Access

 July 27, 2026

 [  ](https://www.kelleydrye.com/viewpoints/blogs/ad-law-access/nad-continues-to-examine-influencer-campaigns)
