The following excerpt is from Sliwa v. C.I.R., 839 F.2d 602 (9th Cir. 1988):
Other courts have adopted far more limited construction of the statute, reasoning that the presence of the qualifying phrase "in the civil proceeding" expresses an explicit congressional intent to limit the court's examination of government conduct to that following the initiation of litigation by the taxpayer. In Baker v. Commissioner, for example, the District of Columbia
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