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In light of our conclusions that the position of the United
States was substantially justified, we need not reach
respondent’s arguments that petitioner unreasonably protracted
the proceedings (apart from our conclusion that petitioner
unreasonably protracted the proceedings after January 13, 1999),
that petitioner has failed to exhaust administrative remedies,
and that the fees requested are unreasonable.
Petitioner’s motion for litigation and administrative costs
will be denied.
An appropriate order and
decision will be entered.
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