- 49 -                                                  
            the total lodestar amount.  We shall require Ms. Sluyter to pay                            
            costs in that amount.                                                                      
                        C.  Conclusion                                                                 
                  We find that $10,643.75 is a reasonable amount for                                   
            respondent’s excess attorney’s fees incurred by reason of                                  
            Ms. Sluyter’s unreasonable and vexatious multiplication of these                           
            proceedings.  Therefore, we shall make the order to show cause                             
            absolute and order Ms. Sluyter personally to pay respondent                                
            $10,643.75 pursuant to section 6673(a)(2), that she make payment                           
            by means of a certified check, cashier’s check, or money order in                          
            favor of the IRS, that such payment be delivered to respondent’s                           
            counsel at the Office of District Counsel in San Jose,                                     
            California, not later than 30 days from the date the order is                              
            served, and that respondent report to the Court if such payment                            
            is not timely received.                                                                    
            IV. Conclusion                                                                             
                  To reflect the foregoing,                                                            
                                                      An appropriate order imposing                    
                                                a sanction on Crystal D. Sluyter                       
                                                shall be issued, and other                             
                                                appropriate orders shall be                            
                                                issued.                                                
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