Kristin J. Calitri - Page 16

                                       - 15 -                                         
          Petitioner is not a “prevailing party” within the meaning of                
          section 7430(c)(4)(B), because respondent has established that              
          his position is substantially justified.  Accordingly,                      
          petitioner’s motion for litigation costs is denied.                         
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              


                                                  An appropriate order and            
                                             decision will be entered.                





























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