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filed his answer, he did not have the benefit of the
substantiating information and explanations that petitioner
provided at the Appeals conference. Accordingly, we hold that
respondent was substantially justified at the time the answer was
filed.
Conclusion
For the foregoing reasons, petitioner is not entitled to a
recovery of litigation costs. Based on this conclusion, we need
not and do not decide the reasonableness of the claimed expenses.
Appropriate orders and
decisions will be entered.
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Last modified: May 25, 2011