James L. and Sherri R. Goertler - Page 11

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          maintain adequate records with regard to their liability for                
          tax).                                                                       
          III.  Conclusion                                                            
               Because respondent’s position in the subject judicial                  
          proceeding was substantially justified, petitioners are not                 
          entitled to recover any of their claimed costs under section                
          7430.                                                                       
               To reflect the foregoing,                                              

                                                  An appropriate order and            
                                             decision will be entered.                




























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