Lionel D. Kolker - Page 13

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          Petitioner has repeatedly wasted the Federal tax system’s                   
          resources, and his conduct deserves an appropriate and severe               
          sanction.  We shall require petitioner to pay to the United                 
          States a penalty under section 6673(a)(1) of $25,000.                       

                                             An appropriate order and                 
                                        decision will be entered.                     



































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