ORDER AND REASONS
VANCE, District Judge.
Before the Court is plaintiff Kathy Favret's motion for costs and certain fees under 26 U.S.C. § 7430. Also before the Court is defendant United States of America's opposition to plaintiff's motion. For the following reasons, the Court DENIES the motion.
In 1991, taxpayer Kathy Favret and her then-husband Gregory Favret filed a joint tax...
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