### Question
How is the "court proceeding" defined?


### Answer
The term **court proceeding** is defined in *26 U.S.C. § 7430* as follows -

> any civil action brought in a court of the United States (including the Tax Court and the United States Court of Federal Claims)

#### Citation:
  - *26 U.S.C. § 7430*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter B-Proceedings by Taxpayers and Third Parties**

