- 23 -                                         
               15(...continued)                                                       
                    *      *      *      *      *      *      *                       
                         (4) Prevailing party.--                                      
                              (A) In general.--The term “prevailing party”            
                         means any party in any proceeding to which                   
                         subsection (a) applies * * *--                               
                                   (i) which--                                        
                                        (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.            
                    *      *      *      *      *      *      *                       
                                                             (continued...)           
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