What is the burden of proving that a government position is substantially justified?
MultiRegion, United States of America
The following excerpt is from Yochum, In re, 89 F.3d 661 (9th Cir. 1996):
The taxpayer bears the burden of establishing that the government's position was not substantially justified. 26 U.S.C. 7430(c)(4)(A)(ii); Huffman v. CIR, 978 F.2d 1139, 1147 (9th Cir.1992). The government's position is substantially justified if "it has a reasonable basis in both the law and
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