Nellwyn A. Buck - Page 19

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          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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