- 10 -
3. Conclusion
We conclude that respondent's position in the underlying
administrative and judicial proceedings had a reasonable basis
in both law and fact. We hold that respondent's position was
substantially justified and that petitioner is not entitled to
an award for administrative or litigation costs under section
7430. In light of this conclusion, we need not decide whether
the amount of costs petitioner claims is reasonable.
Petitioner's motion for litigation costs will be denied. To
reflect the foregoing,
An appropriate order
will be issued denying
petitioner's motion for
an award of administrative
and litigation costs.
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Last modified: May 25, 2011