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6673. Petitioner ignored our precedents and the warnings from
respondent’s counsel. He continued to assert frivolous and
groundless positions and did not produce evidence relating to the
merits of this case. He has wasted the resources of respondent
and the Court. We conclude that petitioner’s position is
frivolous and groundless and was instituted primarily for delay.
We impose on petitioner a penalty of $3,500 under section 6673.
An appropriate order
will be issued granting
respondent’s motion under
section 6673, and decision
will be entered for
respondent.
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Last modified: May 25, 2011