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the United States was substantially justified at both the
administrative and litigation level because it was a reasonable
position sufficiently supported by the facts and circumstances of
the case and the existing legal precedent. Accordingly,
petitioners are not the “prevailing party”. Sec.
7430(c)(4)(B)(i).
In light of our holding that respondent’s position was
substantially justified, we need not address whether (1)
petitioners unreasonably protracted the Court’s proceeding; (2)
Janet exhausted her administrative remedies; or (3) the amounts
of administrative and litigation costs claimed by petitioners are
reasonable.
Accordingly, we hold that petitioners are not entitled to an
award of administrative or litigation costs.
To reflect the foregoing,
An appropriate order will be
issued, and decisions will be
entered for petitioners.
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Last modified: May 25, 2011