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Although petitioner is correct that payments which continue after
the recipient's death are not alimony, she does not address the
reasonableness of respondent's position considering these facts
and circumstances.
Petitioner has not demonstrated that respondent's position
was not substantially justified. Petitioner has not proved that
respondent's position lacked a reasonable basis in fact or law at
the time the notice of deficiency was issued or the answer was
filed, in light of the information then available to respondent.
In fact, the record fails to detail the events that occurred
which led to respondent's eventual concession of this case.
Consequently, petitioner is 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. Petitioner is not
entitled to an award for reasonable administrative and litigation
costs.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011