- 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...)
Page: Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 NextLast modified: May 25, 2011