4.__Court proceeding.__"Court proceeding" means any civil action brought in a court of the State, including the Supreme Judicial Court and a Superior Court.

5.__Net worth. "Net worth" means:

A.__For an estate, the value of the estate as of the date of the decedent's death; and

B.__For a trust, the value of the trust as of the last day of the taxable year involved in the proceeding.

For purposes of determining net worth, individuals filing a joint return are treated as separate individuals.

6.__Party.__"Party" means a taxpayer who is:

A.__An individual whose net worth did not exceed $2,000,000 at the time the civil action was filed; or

B.__An owner of an unincorporated business, partnership, corporation or association; a unit of local government; or an organization, the net worth of which did not exceed $7,000,000 at the time the civil action was filed and that had not more than 500 employees at the time the civil action was filed; except that an organization described in Section 501(c)(3) of the Code that is exempt from taxation under Section 501(a) of that Code or an association as defined in Title 13, section 1774, subsection 3__may be a party regardless of the net worth of that organization or association.

7.__Position of bureau or State.__"Position of the bureau or the State" means:

A.__The position taken by the State in a judicial proceeding to which this chapter applies; and

B.__The position taken by the bureau or the State in an administrative proceeding to which this chapter applies as of the earlier of:

(1)__The date of the receipt by the taxpayer of the notice of the decision of the bureau; or

(2)__The date of the notice of deficiency.