ORDER
This matter is before the Court on the plaintiffs’ Motion for Attorneys’ Fees, Costs, and Other Expenses. (Doc. 53). The parties have filed papers supporting their respective positions, (Docs. 54, 58, 59), and the motion is now ripe for resolution. After careful consideration of the motion, the parties’ arguments and the evidentiary materials submitted by the plaintiffs, the Court concludes that the motion is due to be denied.
BACKGROUND
The relevant procedural history of this casé has been sеt forth in previous orders and will not be repeated herein. In August 2002, the Court entered an order declaring I.R.C. § 527(j) unconstitutional to the extent it requires disclosures of contributions and expenditures in connection with state and local electoral advocacy and to the extent it requires disclosures of expenditures in connection with federal electoral advocacy. (Doc. 47 at 68). Judgment was entered accordingly. (Doc. 48). As clarified by subsequent order, enforcement of these portions of Section 527(j) against the remaining organizational plaintiffs was enjoined. (Doc. 52).
ANALYSIS
The Equal Access to Justice Act (“EAJA”) provides in relevant part as follows:
Except as otherwise specifically provided by statute, a court shall award to a prevailing party other than the United States fees and other expenses ... incurred by that party in any civil action ... brought by or against the United States ..., unless the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust.
28 U.S.C. § 2412(d)(1)(A). “For the purposes of this subsection ... ‘fees and other expenses’ includes ... reasonable attorney fees.” Id. § 2412(d)(2)(A). A “party” is an individual with a net worth of under $2 million or an organization with a net worth of under $7 million and no more than 500 employees. Id. § 2412(d)(2)(B).
The defendants argue that the plaintiffs’ demand for fees and expenses is governed by a special provision of the tаx code. That section, however, applies only to proceedings “in connection with the determination, collection, or refund of any tax, interest, or penalty under this title.” I.R.C. § 7430(a). The defendants have offered no authority or explanation for the proposition that the plaintiffs’ constitutional challenge to Sections 527(i) and (j), instituted prior to any possible incurrence of a tax or penalty under their provisions, constitutes a procеeding in connection with the “determination” of a tax or penalty. At any rate, the defendants concede that “there are no significant differences” between Section 7430 and EAJA. (Doc. 58 at 5 n. 1).
The parties agree that there are. four broad issues for consideration under EAJA: (1) whether the plaintiffs are “prevailing partfies]”; (2) whether they meet the size and wealth parameters; (3) wheth *1375 er the defendants’ position was “substantially justified”; and (4) whether the plaintiffs’ fees and expenses are “reasonable.” 1
A. Prevailing Party.
EAJA does not define “prevailing party.” As noted by the plaintiffs, the Eleventh Circuit has construed the test under EAJA to be “ ‘whether [the plaintiff] has received substantially the relief requested or has been successful on the central issue.’ ”
Jean v. Nelson,
The plaintiffs’ unreasoned assumption that they meet this standard, (Doc. 54 at 7-8), is troublesome. The “relief requested” in the amended complaint was that Sections 527(i) and (j) be declared unconstitutional аnd that the defendants be enjoined from enforcing them. The plaintiffs obtained no relief with respect to Section 527(i),
2
and Section 527(j) was left intact with respect to the disclosure of contributions for federal electoral advocacy. According to the defendants, this means the plaintiffs received less than half the relief they requested. Although the Court is skeptical of the defendants’ rather crude mathematical calculus, given these glaring holes it is nоt immediately obvious that the plaintiffs received “substantially” the relief they requested.
Cf. Pierce v. Underwood,
Similarly, it is not obvious that the plaintiffs prevailed on “the central issue,” both because it is not clear what “the central issue” in fact was and because it is not clear what level of “success” on the central issue is required. The Court rejects as unacceptably superficial the defendants’ suggestion that, because it was the focus of the majority of counts in the original сomplaint and/or because it was listed first in the statement of challenges in the amended complaint, the constitutionality of Section 527(i) must have been “the central issue” in the case. On the other hand, it is difficult to consider Section 527(j) as “the central issue” when the plaintiffs afforded equal dignity to Section 527(i) in their pleadings and in their briefing on the defendants’ motion to dismiss. The central issue in the case would appear most naturally to be the constitutionality of Public Law 106-230 — that is, Sections 527(i) and (j) in combination. If that is correct, the plaintiffs’ failure to prevail with respect to the former provision and their incomplete success with respect to the latter make it difficult to conclude that they were “successful” on the central issue.
See Walker v. Anderson Electrical Connectors,
Apparently without realizing its import, the plaintiffs quote
Hensley v. Eckerhart,
Both Hensley and Garland were decided under 42 U.S.C. § 1988, not under EAJA. The Eleventh Circuit has never held that the forgiving standard for prevailing party status enunciated in these cases apрlies to cases such as this under EAJA but, for the reasons set forth below, the Court concludes that the Eleventh Circuit would do so if the question were properly presented to it.
First, the
Garland
Court rejected the “central issue” test employed by the Fifth and Eleventh Circuits under Section 1988 as posing a question “almost impossible to answer” and perversely “provok[ing] prolonged litigation ... and ensuring that the fee application will spawn a second litigation of significant dimension.”
Second, the
Jean
Court understood that Congress intended the term “prevailing party” to be construed as it is under Section 1988 and other fee-shifting statutes.
Third, albeit in dictum, the
Jean
Court indicated it would be comfortable with a lower standard. The Court quoted
Hanrahan v. Hampton,
*1377
Fourth, the Eleventh Circuit has stated that Hensley’s “typical” formulation is appropriate “[f]or condemnation cases” under EAJA,
United States v. 640.00 Acres of Land,
Fifth, apparently every other appellate court has held or assumed that the
Garland
standard applies to fee applications under EAJA.
See Sims v. Apfel,
The defendants have not offered or supported any argument that the Eleventh Circuit would not apply the Garland test to fee applications under EAJA. Accordingly, and for the reasons set forth above, the Court concludes that the Eleventh Circuit would do so. The plaintiffs easily surpass this low standard. A “significant issue” in their lawsuit was the constitutionality of Section 527© as applied to state and local electoral advocacy, and a second “significant issue” was the constitutionality of Section 527© as applied to expenditures made in connection with federal electoral advocacy. The plaintiffs were subject to these provisions and sought in this litigation to escape them; the Court’s declaration of their invalidity and injunction against their enforcement against the plaintiffs thus provided them “some of the benefit [they] sought in bringing suit.”
In summary, the plaintiffs are prevailing рarties for purposes of EAJA.
B. Wealth and Size Parameters.
The supplemental declaration of David Rivkin establishes that each of the prevailing plaintiffs has a net worth below $7 million and fewer than 500 employees. (Doc. 59, Exhibit A). This element for an award of fees under EAJA is satisfied.
C. Substantial Justification.
“The government’s position is substantially justified under the EAJA when it is ‘justified to a degree that would satisfy a reasonable person’ — i.e. when it has a reasonable basis in both law and fact.”
United States v. Douglas,
*1378
The Eleventh Circuit has compiled a non-exhaustive list of six factors to be considered in determining whether the Gоvernment’s position was substantially justified: (1) the stage at which the litigation was resolved; (2) the opinions of other courts on the same underlying issues; (3) the legal merits of the Government’s position; (4) the clarity of governing law; (5) the foreseeable length and complexity of the litigation; and (6) the consistency of the Government’s position.
Jean v. Nelson,
An early, summary disposition in a fact-intensive cаse suggests that the Government’s position was not substantially justified.
See Pierce v. Underwood,
A “string of losses [in other courts] can be indicative” of the lack of substantial justification.
Pierce v. Underwood,
“[T]he legal merits of the government’s position” does not address simply whether the Government won or lost, because “the Government ... could take a position that is substantially justified yet lose.”
Pierce v. Underwood,
“For purposes of EAJA, the more clearly established are the governing norms, and the more clearly they dictate a result in favor of the private litigant, the less ‘justified’ it is for the government to pursue or persist in litigation.”
Spencer v. NLRB,
Although “[s]ometimes legal authority against the government on a given legal position will build to such a point that it will be difficult to maintain that the government’s continued adherence to that position is reasonable, ... [t]he government must be permitted to make some strategic choices.”
Jean v. Nelson,
“The longer and more complex the course of litigation necessary to vindicate his position, the more hesitant a private party will be to defеnd his interests .... [Accordingly], in categories of eases in which substantial investments of effort and money commonly are required to prosecute suits to their ultimate conclusions, the government should be obliged to make an especially strong showing that its persistence in litigation was justified.”
Spencer v. NLRB,
Consistency measures whether the Government has treated the private litigant more harshly than it generally treats litigants in similar cases.
Spencer v. NLRB,
While the defendants bear the burden of proof on the substantial justification issue, the plaintiffs have done little to draw the defendants’ satisfaction of that burden into question. First, they argue that “virtually all” of the defendants’ positions lacked merit and that “every one of defendants’ constitutional arguments in defеnse of § 527 were [sic] rejected by the Court.” (Doc. 54 at 8). In fact, the Court accepted the defendants’ positions that the Anti-Injunction Act bars the plaintiffs’ challenge to Section 527(i); that Section 527© cannot violate the First Amendment to the extent it offsets a tax benefit; that Section 527© does offer a tax benefit; that the disclosure of contributions in connection with federal electoral advocacy therefore does not violate the First Amendment; thаt rational basis scrutiny applies to the plaintiffs’ Fifth Amendment challenge to the extent that Section 527© offsets a tax benefit; that Congress had a rational basis *1380 for treating political organizations differently; and that the disclosure of contributions in connection with federal electoral advocacy therefore does not violate the Fifth Amendment. At bottom, all the plaintiffs can say is that the defendants did not prevail with respect to the disclosure оf expenditures in connection with federal electoral advocacy or disclosures in connection with state and local electoral advocacy but, as previously noted, a loss cannot equate with lack of substantial justification.
Second, the plaintiffs state that the defendants- must show that “
‘all
[their] claims were substantially justified.’ ” (Doc. 54 at 8 (quoting
United States v. Jones,
The Eleventh Circuit follows a similar rule when, as here, the Government is the defendant. In
Haitian Refugee Center v. Meese,
the Government was not substantially justified in defending its violation of its own regulations. Thus, “assuming the governmеnt was correct as to the due process and equal protection issues, it was patently unreasonable to carry on this litigation when the plaintiffs were entitled to relief under an alternative basis.”
These cases uphold an important principle, but not one that aids the plaintiffs here. The principle is that, “[w]hile the parties’ postures on individual matters may be more or less justified, the EAJA— like other fee-shifting statutes — favors treating a case as an inclusive whole, rather than as atomized line-items.”
Commissioner v. Jean,
In short, as applied to this case Jones and the other cases cited stand only for the proposition that, in order for the defendants’ overall position to be substantially justified, their opposition to each of the plaintiffs’ claims must have been substantially justified. Because, as discussed previously, the defendants meet this standard, the plaintiffs’ invocation of Jones is unavailing.
*1381 Finally, the plaintiffs argue that the defendants were “litigious” and thereby “unduly prolonged the litigation” by raising “baseless arguments” and “rеfus[ing] to respect the Orders and rulings of the Court.” The “baseless arguments” identified by the plaintiffs are: (1) that two of the prevailing plaintiffs lacked standing; and (2) that the individual defendants should be dismissed for lack of personal jurisdiction. They state that the defendants “refus[ed] to respect” the Court’s orders by: (1) raising the Anti-Injunction Act issue with respect to Section 527© on motion for summary judgment after the Court rejected it on motion to dismiss; and (2) filing a motion for summary judgment rather than a brief on the merits. (Dоc. 54 at 8-11; Doc. 59 at 8-11).
The plaintiffs’ argument misses the mark in at least two respects. First, the defendants’ arguments were mere sideshows that both the plaintiffs and the Court largely ignored; they did not in any sense “prolong the litigation,” unduly or otherwise. More importantly, what must be substantially justified is the defendants’ position that Section 527© is constitutional; even assuming without deciding that the defendants’ position as to the proper parties and/or the proper time for raising constitutional challenges were not merely wrong but “baseless” and/or “[dis]respect[ful],” this could not weaken the defendants’ substantial justification for asserting that Section 527© is constitutional. 10
In summary, the defendants were substantially justified in defending the constitutionality of Section 527©, including with respect to the disclosure of expenditures in connection with federal electoral advocacy and with respect to disclosures in connection with state and local electoral аdvocacy. This conclusion, based on a consideration of the factors identified in Jean v. Nelson and the additional factors urged by the plaintiffs, is only reinforced by the context of the litigation: the first challenge to a new federal statute enjoying a presumption of constitutionality.
D. Reasonableness.
Because the defendants bore their burden as to substantial justification, the plaintiffs are not entitled to any award of fees or expenses under EAJA. Accordingly, it is unnecessary to cоnsider the reasonableness of their request.
CONCLUSION
For the reasons set forth above, the plaintiffs’ Motion for Attorneys’ Fees, Costs, and Other Expenses is denied.
Notes
. A fifth potential issue — whether "special circumstances make an award unjust” — has been abandoned by the defendants’ failure to raise it.
. The plaintiffs' challenge to Section 527(i) was dismissed as premature pursuant to the Anti-Injunction Act. (Doc. 29). The plaintiffs suggest that this unfavorable result is irrelevant because they did not "lose” their challenge but only had its consideration postponed. (Doc. 59 at 4). The question, however, is not whether the plaintiffs forever lost their challenge but whether they prevailed on it, and they quite plainly did not prevail with respect to Section 527(i) in any conceivable sense of the word.
. The only issue before the
Hensley
Court was the calculation of attorney’s fees when the prevailing party, however defined, is less than completely successful.
Id.
at 426, 432,
. The
Jean
Court identified
Haitian Refugee Center v. Meese, 791
F.2d 1489 (11th Cir.),
vacated in part on other grounds,
. Public Law 99-80 later added a special definition of "prevailing party" for use in condemnation proceedings, see 28 U.S.C. § 2412(d)(2)(H), effectively superseding 640.00 Acres.
. Although the Eleventh Circuit apparently *1378 has not articulated this principle, the plaintiffs do not challenge its applicability, pausing only to stress that "exceptional” does not mean "non-existent.” (Doc. 59 at 11-12).
. Although the parties filed competing motions for summary judgment, they did so only after all preliminary motions had been resolved and all discovery conducted, and the summary judgment format was elected by them in lieu of trial or an evidentiary hearing.
.
See Pierce v. Underwood,
. The plaintiffs themselves straggled to identify, articulate, construe and apply the principles governing their constitutional challenge to Section 527(j) and to explain why the defendants’ proposed principles were in-apрosite. These deficiencies reflect, not on the unquestioned skill of the plaintiffs' accomplished counsel, but on the unusual complexity and difficulty of the case. That the plaintiffs, despite expenditures exceeding a quarter-million dollars, (Rivkin Declaration, V 4), could not chart a clear path through this tangled thicket underscores the futility of suggesting that the defendants unreasonably defended Section 527(j)’s constitutionality-
. In
Jean v. Nelson,
on which the plaintiffs rely, the Government "unrеasonably protracted the litigation” by denying that it had devised a special policy to deal with Haitian applications for asylum and that it had done so without following the Administrative Procedures Act ("APA”).
