attendance, mileage or other travel expenses, a per diem subsistence
allowance, and any other fees or expenses provided in 28 U.S.C. §
1821, are taxable when paid to a witness (including an officer or
employee of a corporation or other entity if not a party in his or her
own capacity and a party if subpoenaed by an opposing party):
(a) Who actually attends any court proceeding scheduled in
connection with the case or before any person authorized to
take the witness’s deposition, or
(b) With a subpoena directing the witness’s appearance.
Taxable attendance and subsistence fees include fees paid for time
reasonably spent in travel. No other witness expenses, including fees
for expert witnesses, are allowable.
