- 5 - 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.Page: Previous 1 2 3 4 5
Last modified: May 25, 2011