Casey A. Roginiel - Page 8




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          considered all other arguments made by petitioner and found them            
          to be either irrelevant or without merit.  Accordingly, we hold             
          that petitioner does not qualify for an award of litigation costs           
          under section 7430.                                                         
               To reflect the foregoing,                                              


                                                  An appropriate order                
                                             and decision will be entered.            


































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