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Respondent's Other Objections to Petitioners' Motion
Because the requirements of section 7430 are in the
conjunctive, Minahan v. Commissioner, 88 T.C. 492, 497 (1987),
our finding that petitioner has failed to prove that respondent's
position was not substantially justified, and therefore that
petitioner is not a prevailing party, operates in and of itself
to deny petitioner's motion. Consequently, we need not address
respondent's other objections to the motion.
To reflect the foregoing,
An appropriate order will be
issued denying petitioner's motion,
and a decision will be entered
herein.
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