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of the documentation. Accordingly, we hold that petitioner is
not entitled to recover his administrative or litigation costs.
We have considered all of petitioner’s contentions,6 and, to
the extent they are not addressed herein, they are irrelevant,
moot, or without merit.
To reflect the foregoing,
An appropriate order and
decision will be entered.
6This includes both arguments made in petitioner’s motion
and subsequent memorandum of law.
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Last modified: May 25, 2011