- 51 -
Because respondent’s positions in the administrative and
court proceedings were substantially justified, we need not
decide whether petitioners unreasonably protracted the
proceedings, or whether the administrative and litigation costs
claimed by petitioners are reasonable.
We find that respondent’s positions on the disputed issues
were substantially justified. Therefore, we hold that
petitioners are not prevailing parties within the meaning of
section 7430 and are not entitled to an award of administrative
and litigation costs.
To reflect the foregoing,
An appropriate order
and decision will be entered.
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Last modified: November 10, 2007