- 18 -
Commissioner, 89 T.C. 79, 84 (1987), affd. 861 F.2d 131 (5th Cir.
1988). Thus, a position that is "substantially justified" is one
that is "justified to a degree that could satisfy a reasonable
person" or that has a "reasonable basis both in law and fact."
Pierce v. Underwood, 487 U.S. 552, 565 (1988) (internal quote
marks omitted) (defining "substantially justified" in the context
of the EAJA).
Petitioners have not sought an award of administrative costs
in this matter. Accordingly, we need only examine the question
of whether respondent's litigation position was substantially
justified.8
Respondent argues that we may not consider positions she
took prior to the filing of the answer in determining whether her
litigation position was substantially justified. In support,
respondent cites, among other cases,9 Huffman v. Commissioner,
978 F.2d 1139 (9th Cir. 1992), affg. in part and revg. in part
T.C. Memo. 1991-144.
8
Respondent's litigation position for purposes of this matter
is that taken on Nov. 13, 1992, the date the answer was filed.
See Han v. Commissioner, T.C. Memo. 1993-386.
9
To the extent respondent has cited for support cases which
discuss sec. 7430 prior to its amendment in 1986 by TRA sec.
1551, 100 Stat. 2085, 2752, and in 1988 by the Technical and
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 6239,
102 Stat. 3342, 3743, we find them to be inapposite. See Sansom
v. United States, 703 F. Supp. 1505 (N.D. Fla. 1988).
Page: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 NextLast modified: May 25, 2011