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Court of Appeals for the Second Circuit stated in its Order that
"[t]he appeal is entirely frivolous". In Walker II, the Second
Circuit stated in its Mandate that petitioner was pursuing claims
essentially identical to and as frivolous as those in Walker I.
In Walker II, this Court decided that under section 6673
petitioner was required to pay to the United States a penalty of
$1,250.
In Walker III, the instant case, we find that petitioner has
instituted and maintained this action primarily for delay and
that petitioner's position in this proceeding is frivolous and
groundless. Accordingly, we will grant respondent's motion for a
penalty, and in our decision we will require petitioner to pay to
the United States a penalty of $2,750.
We also remind petitioner that the Court of Appeals for the
Second Circuit, which did not impose a sanction in Walker II,
stated in that case that "Walker is admonished that the
imposition of a mandatory sanction will almost inevitably result
from any further frivolous appeals" to the Second Circuit.
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011