- 19 -
judicial proceeding, was unreasonable and therefore not
substantially justified.11 Consequently, petitioner does not
qualify as a "prevailing party" within the meaning of section
7430(c)(4). We therefore hold that petitioner is not entitled to
an award of administrative or litigation costs.
In order to reflect the foregoing,
An appropriate order and
decision will be entered.
11 We therefore need not decide whether petitioner
substantially prevailed, exhausted administrative remedies, or
unreasonably protracted the administrative proceeding, or whether
the costs incurred by petitioner were reasonable.
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Last modified: May 25, 2011