Jeffrey M. Cohen v. United States

19 F.3d 26 73 A.F.T.R.2d 94 -1707 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Jeffrey M. COHEN, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee. No. 93-55809. United States Court of Appeals, Ninth Circuit. Submitted March 23, 1994. * Decided March 24, 1994. Before: FLETCHER, BRUNETTI and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Jeffery M. Cohen appeals pro se the district court's denial of his request for attorney's fees pursuant to 26 U.S.C. Sec. 7430 . We have jurisdiction pursuant to 28 U.S.C. Sec. 1291 . We affirm. 3 Section 7430 of the Internal Revenue Code provides that the prevailing party may be awarded reasonable litigation costs incurred in connection with a court proceeding against the United States for the determination or refund of a tax. 26 U.S.C. Sec. 7430 (a)(2). A party is considered a "prevailing party" only if (1) the position of the United States in the proceeding was not substantially justified; (2) the party substantially…