National Organization for Marriage v. US, Internal Revenue Service

Affirmed by published opinion. Judge DIAZ wrote the opinion, in which Judge GREGORY and Judge AGEE joined.

DIAZ, Circuit Judge:

The National Organization for Marriage (“NOM”) appeals the district court’s denial of its motion under 26 U.S.C. § 7431(c)(3) to collect attorneys’ fees from the Internal Revenue Service. NOM contends that the district court abused its discretion by determining that NOM was not a “prevailing party” under 26 U.S.C. § 7430(c)(4)(A) because (1) it did not “substantially prevail! ] [in litigation against the IRS] with respect to the amount in controversy, or ... the most…