For reimbursement claims from an action of FTB or CDTFA, only those fees and expenses incurred after the date of a notice of determination, notice of proposed deficiency assessment, jeopardy assessment, or denial of a claim for refund are eligible for reimbursement. Reimbursable fees and expenses related to an appeal before OTA do not include fees and expenses incurred in cases where an appeal has been submitted but is resolved before the submission of the Agency's opening brief. Fees and expenses are reimbursable only if a Panel issues a finding in writing that the action taken by FTB or CDTFA was unreasonable. To determine whether the Agency has been unreasonable, a Panel will consider whether the Agency has established that its position was substantially justified. An appellant whose appeal was not granted does not have an eligible claim.