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issue taken by respondent in the notice of deficiency to
petitioner. The position, however, was grounded in the
uncertainty of the interpretation of the court of appeals'
opinion.
In light of the conflicting positions taken by Frances Ryan
and petitioner, and taking into consideration our decision in
Ryan v. Commissioner, supra, we hold that respondent's position
in the civil proceeding was reasonable in fact and law and thus
substantially justified.
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 litigation costs.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011