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not weighed as heavily by respondent. Furthermore, the record
shows that the parties were actively engaged in negotiations
throughout the administrative and litigation process, and that
respondent did not unreasonably delay acting upon any information
which he received from petitioners.
In view of the foregoing, we find that the position of the
United States was substantially justified. Accordingly, we hold
that petitioners are not entitled to administrative and
litigation costs under section 7430. Based on this holding, we
need not consider respondent’s alternative argument that the
administrative and litigation costs requested by petitioners are
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