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the definition of “prevailing party”:
(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.
Consequently, a party that satisfies the section 7430(c)(4)(A)
definition of prevailing party is not treated as the prevailing
party if the United States establishes that its position in the
proceeding was substantially justified. Sec. 7430(c)(4)(B)(i).
“Reasonable litigation costs” include reasonable court costs
and reasonable attorney’s fees.8 Such costs and fees must be
8SEC. 7430(c). Definitions.–-For purposes of this section–-
(1) Reasonable litigation costs.--The term “reasonable
litigation costs” includes–-
(A) reasonable court costs, and
(B) based upon prevailing market rates for the
kind or quality of services furnished–-
(i) the reasonable expenses of expert
witnesses in connection with a court proceeding,
except that no expert witness shall be compensated
at a rate in excess of the highest rate of
compensation for expert witnesses paid by the
United States,
(ii) the reasonable cost of any study,
analysis, engineering report, test, or project
which is found by the court to be necessary for
the preparation of the party’s case, and
(iii) reasonable fees paid or incurred for
(continued...)
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Last modified: May 25, 2011