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[November 10, 1988]". TAMRA sec. 6239(d), 102 Stat. at 3746.
(Congress also amended section 7430 in the Deficit Reduction Act
of 1984 (DRA 1984), Pub. L. 98-369, sec. 714(c), 98 Stat. 494,
961. This amendment is effective "as if included in * * *
[TEFRA]". DRA 1984, sec. 715, 98 Stat. 966).
Section 7430(c)(4)(A)(i), as amended by TAMRA, sec. 6239(a),
102 Stat. 3745, provided as follows:
(4) Prevailing party.--
(A) In general.--The term "prevailing party" means
any party in any proceeding to which subsection (a)
applies (other than the United States or any creditor
of the taxpayer involved)--
(i) which establishes that the position
of the United States in the proceeding was
not substantially justified,
Section 7430 was most recently amended by the Taxpayer Bill
of Rights 2 (TBR2), Pub. L. 104-168, secs. 701-704, 110 Stat.
1452, 1463-1464 (1996). Among other things, the amendments
require that the Commissioner establish that the Commissioner's
position in such proceedings was substantially justified. TBR2
sec. 701(a) and (b), 110 Stat. 1463. As relevant to this case,
TBR2 sec. 701(b), 110 Stat. 1463, amended section 7430 by
striking clause (i) of section 7430(c)(4)(A) and by adding the
following subparagraph:
(B) Exception if United States establishes that
its position was substantially justified.--
(i) General Rule.--A party shall not be
treated as the prevailing party in a proceeding to
which subsection (a) applies if the United States
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