PUBLIC LAW 97-248—SEPT. 3, 1982
96 STAT. 573
remedies available to such party within the I n t e r n a l Revenue Service. "(3) O N L Y COSTS ALLOCABLE TO THE UNITED STATES.—An a w a r d
under subsection (a) shall be made only for reasonable litigation costs which a r e allocable to the United States and not to any other party to the action or proceeding. "(4) EXCLUSION OF DECLARATORY J U D G M E N T PROCEEDINGS.—
"(A) IN GENERAL.—No award for reasonable litigation costs may be made under subsection (a) with respect to any declaratory j u d g m e n t proceeding. "(B) EXCEPTION FOR SECTION 5 0 1 (C)(3) DETERMINATION REVOCATION P R O C E E D I N G S. — Subparagraph (A) shall not
apply to any proceeding which involves the revocation of a determination that the organization is described in section 501(c)(3). "(c) DEFINITIONS.—For purposes of this section— "(1) REASONABLE LITIGATION COSTS.—
"(A) IN GENERAL.—The term 'reasonable litigation costs' includes— "(i) reasonable court costs, "(ii) the reasonable expenses of expert witnesses in connection with the civil proceeding, "(iii) 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 "(iv) reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding. "(B) ATTORNEY'S FEES.—In the case of any proceeding in
the Tax Court, fees for the services of a n individual (whether or not an attorney) who is authorized to practice before the Tax Court shall be treated as fees for the services of an attorney. "(2) P R E V A I L I N G PARTY.—
"(A) IN GENERAL.—The term 'prevailing party' means any party to any proceeding described in subsection (a) (other than the United States or any creditor of the tax p a y e r involved) which— "(i) establishes that the position of the United States in the civil proceeding was unreasonable, and "(ii)(I) has substantially prevailed with respect to the a m o u n t in controversy, or "(II) has substantially prevailed with respect to the most significant issue or set of issues presented. "(B)
DETERMINATION
AS TO PREVAILING
PARTY.—Any
determination under subparagraph (A) as to w h e the r a party is a prevailing party shall be made— "(i) by the court, or "(ii) by a g r e e m e n t of the parties. "(3) CIVIL ACTIONS.—The term 'civil proceeding' includes a civil action. "(d)| MULTIPLE ACTIONS.—For purposes of this section, in the case of— "(1) multiple actions which could have been joined or consolidated, or
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