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In general, the requirements of section 7430 are in the
conjunctive; i.e., the taxpayer must satisfy each of them in
order to succeed. See Corson v. Commissioner, 123 T.C. 202, 205-
5(...continued)
(I) has substantially prevailed
with respect to the amount in
controversy, or
(II) has substantially prevailed
with respect to the most significant
issue or set of issues presented, and
(ii) which meets the requirements 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.
* * * * * * *
(6) Court proceedings.--The term “court
proceeding” means any civil action brought in a court
of the United States (including the Tax Court * * *).
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Last modified: May 25, 2011