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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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