5.__Special rules where judgment less than taxpayer's offer.__ A party to a court proceeding who substantially prevails must be treated as the prevailing party if the liability of the taxpayer pursuant to the judgment in the proceeding, determined without regard to interest, is equal to or less than the liability of the taxpayer that would have been so determined if the bureau had accepted a qualified offer of the party.

A.__This subsection does not apply to:

(1)__A judgment issued pursuant to a settlement;

(2)__A proceeding in which the amount of tax liability is not in issue, including any declaratory judgment proceeding, any proceeding to enforce or quash any summons issued pursuant to this Title and any action to restrain disclosure under section 191; or

(3)__A party who is a prevailing party under any other provision of this section.

B.__If this subsection applies to any court proceeding:

(1)__The determination under this subsection must be made by reference to the last qualified offer made with respect to the tax liability at issue in the proceeding; and

(2)__Reasonable administrative and litigation costs only include costs incurred on and after the date of such offer.

6.__Joinder.__If a case or cases involving a return or returns of the same taxpayer, including joint returns of married individuals, could have been joined in a single court proceeding in the same court, such actions or cases must be treated as one court proceeding regardless of whether such joinder or consolidation actually occurs, unless the court in which the action is brought determines, in its discretion, that it would be inappropriate to treat such actions or cases as joined or consolidated.

7.__Additional attorney's fees.__The court or the bureau in an administrative hearing may award reasonable attorney's fees in excess of the attorney's fees actually paid or incurred if: