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of these factors leads us to decide that respondent's position
had a reasonable basis in both law and fact. See Pierce v.
Underwood, 487 U.S. at 565. Accordingly, we hold that
respondent's position was substantially justified and that
petitioners are not entitled to litigation costs under section
7430. Based on this holding, we need not consider respondent's
alternative arguments that petitioners did not exhaust their
administrative remedies and that the amount of the costs claimed
is not reasonable. Petitioners' motion will therefore be denied.
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011