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4(...continued)
of the 1st sentence of section
2412(d)(1)(B) of title 28, United States
Code * * *
(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 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–-
* * * * * * *
(ii) in the case where such final
determination is made by a court, the court.
* * * * * * *
(E) Special rules where judgment less than
taxpayer’s offer.--
(i) In general.–-A party to a court
proceeding * * * shall be treated as the
prevailing party if the liability of the
taxpayer pursuant to the judgment in the
proceeding (determined without regard to
interest) is equal to or less than the
liability of the taxpayer which would have
been so determined if the United States had
accepted a qualified offer of the party under
subsection (g).
* * * * * * *
(continued...)
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