Gabriel Gutierrez and Connie Gutierrez - Page 7

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                  Consequently, petitioners are not a prevailing party as                                  
            defined in section 7430(c)(4).  As a result of this holding, we                                
            need not address the question of whether petitioner has satisfied                              
                  the other requirements of section 7430.2  Petitioners are                                
            not entitled to an award for reasonable administrative and                                     
            litigation costs.                                                                              
                  To reflect the foregoing,                                                                


            An order denying                                                                               
                                                  petitioners' motions will be                             
                                                  issued.                                                  


















            2  We note, however, that petitioner's affidavit in support                                    
            of costs claimed is woefully inadequate.  It simply lists total                                
            amounts paid to various persons, without listing the dates,                                    
            number of hours spent, the hourly rate charged, or the specific                                
            work performed by these individuals.  Therefore, the request does                              
            not meet the requirements of Rule 231(d).                                                      




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