FARRIS, Circuit Judge:
Berniece Awmiller appeals from the district court's denial of her request for attorney's fees under 26 U.S.C. § 7430. We have jurisdiction over the timely appeal pursuant to 26 U.S.C. § 7430(e) and 28 U.S.C. § 1291. We affirm.
The sole issue is whether the position of the United States in Awmiller's tax refund suit was "substantially justified." 26 U.S.C. § 7430(c)(4)(A)(i). The phrase "substantially justified" means...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
