US v Baker

UNITED STATES DISTRICT COURT FOR THE DISTRICT OF NEW HAMPSHIRE United States of America v. Case No. 13-cv-213-PB Opinion No.

2015 DNH 003

Scott G. Baker and Robyn Baker O R D E R Robyn Baker filed a motion to recover attorneys’ fees as a prevailing defendant in this tax case. See 26 U.S.C. § 7430. The United States has responded by arguing that the motion should be denied because its decision to sue Baker was “substantially justified.” I. BACKGROUND The United States brought this action in an effort to force the sale of property that Robyn Baker acquired from her ex- husband pursuant to a…