DYK, Circuit Judge.
Defendant United States appeals from a decision of the Court of Federal Claims awarding plaintiff Brian Alan Blakley (d/b/a TCS) ("Blakley") $10,732.00 in attorneys' fees pursuant to Internal Revenue Code ("I.R.C.") § 7430. In finding Blakley entitled to an award of fees, the Court of Federal Claims determined that the position of the United States in an underlying tax refund proceeding was not substantially justified.
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