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6(...continued)
(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 establishes that the
position of the United States in the
proceeding was substantially justified.
* * * * * * *
(C) Determination as to prevailing party.--
Any determination under this paragraph as to
whether a party is a prevailing party shall be
made by agreement of the parties or--
(i) in the case where the final
determination with respect to the tax,
interest, or penalty is made at the
administrative level, by the Internal Revenue
Service, or
(ii) in the case where such final
determination is made by a court, the court.
(5) Administrative proceedings--The term
“administrative proceeding” means any procedure or
other action before the Internal Revenue Service.
(6) Court proceedings.--The term “court
proceeding” means any civil action brought in a court
of the United States (including the Tax Court and the
United States Claims Court).
(7) Position of United States.--The term “position
of the United States” means--
(A) the position taken by the United States
in a judicial proceeding to which subsection (a)
applies, and
(B) the position taken in an administrative
proceeding to which subsection (a) applies as of
the earlier of--
(i) the date of the receipt by the
taxpayer of the notice of the decision of the
Internal Revenue Service Office of Appeals,
or
(continued...)
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