- 8 - 86 T.C. 962, 969 (1986). A position is substantially justified if the position is "justified to a degree that could satisfy a reasonable person". Pierce v. Underwood, supra at 565; see also Lennox v. Commissioner, 998 F.2d 244, 248 (5th Cir. 1993), revg. in part T.C. Memo. 1992-382; Norgaard v. Commissioner, 939 F.2d 874, 881 (9th Cir. 1991), affg. in part and revg. in part T.C. Memo. 1989-390. That standard is the same as the reasonable basis both in fact and law standard used by this and other courts. Pierce v. Underwood, supra at 564; Powers v. Commissioner, supra at 471. Other factors that may be taken into account in making this determination include (1) whether the Government used the costs and expenses of litigation against its position to extract concessions from the taxpayer that were not justified under the circumstances of the case, (2) whether the Government pursued the litigation against the taxpayer for purposes of harassment or embarrassment, or out of political motivation, and (3) such other factors as the Court finds relevant. H. Rept. 97-404, at 12 (1981); see also Sher v. Commissioner, 89 T.C. 79, 85 (1987), affd. 861 F.2d 131 (5th Cir. 1988). With respect to a claim for reasonable administrative costs, the phrase "position of the United States", as used in section 7430, means the position taken by the United States in any administrative proceeding to which section 7430 applies as of the earlier of (1) the date of the receipt by the taxpayer of thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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