United States v. Real Property at 2659 Roundhill Drive, Alamo, California

1. To be liable under the Equal Access to Justice Act, the United States *1154must take a position in litigation that is not just wrong, but so wrong that it is not “substantially justified.” 28 U.S.C. § 2412(d)(1)(A). This means that the position must lack any “reasonable basis in both law and fact.” Pierce v. Underwood, 487 U.S. 552, 565, 108 S.Ct. 2541, 101 L.Ed.2d 490 (1988) (internal quotation marks omitted). An incorrect position is substantially justified under the EAJA if “a reasonable person could think it correct.” Id. at 566 n. 2, 108 S.Ct. 2541. Pierce held that this test is similar to…