- 15 -
petitioner as the natural father of Lilly Phan and Anna Phan, the
documentation was considered by respondent’s Appeals Office and a
basis of settlement was reached within 2 weeks thereafter.
In view of the foregoing, we hold that respondent’s position
in the administrative and court proceedings was substantially
justified. In so holding, we have considered other arguments
made by petitioner for a contrary result and found those
arguments to be without merit.
C. Remaining Requirements of Section 7430
Because respondent’s position in the administrative and
court proceedings was substantially justified, we need not decide
whether petitioner exhausted his administrative remedies, whether
petitioner unreasonably protracted the proceedings, or whether
the administrative and litigation costs claimed by petitioner are
reasonable in amount.
D. Conclusion
In conclusion, we hold that petitioner is not entitled to an
award of administrative and litigation costs.
In order to reflect the foregoing,
An appropriate order and
decision will be entered.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011