BRUNETTI, Circuit Judge:
The United States appeals the district court's grant of summary judgment awarding John D. and Claude J. Bermensolo attorney's fees under 26 U.S.C. § 7430 after determining that the government had wrongfully levied against a debtor's bank account in which the Bermensolos held a prior perfected security interest. The government argues that the Bermensolos were not "prevailing parties" within the
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