MEMORANDUM AND ORDER
PATRICK F. KELLY, District Judge.
This case is presently before the Court on plaintiff's timely and complete motion for attorney fees under the Equal Access to Justice Act (EAJA), 28 U.S.C. § 2412(d). The revised EAJA provides that "a court shall award to a prevailing party [attorney fees] ... unless the court finds that the position of the United States was substantially justified or that special circumstances make an award unjust...
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