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continuing to advance the specific arguments and contentions
which they had presented in their trial memorandum and which we
found in that Order to be frivolous and/or groundless. Any such
position ignores the September 19, 2000 Order. That Order
stated: “In the event that petitioners continue to advance
frivolous and/or groundless contentions, the Court will be
inclined to impose a penalty not in excess of $25,000 on peti-
tioners under section 6673.” The September 19, 2000 Order did
not advise petitioners that the Court will be inclined to impose
a penalty under section 6673 only in the event that they continue
to advance the same arguments and contentions that they presented
in their trial memorandum.
Petitioners also appear to be taking the position that we
should not impose a penalty under section 6673(a)(1) because they
refrained from making any challenge whatsoever to the Court’s
jurisdiction and authority at trial and on brief. That position
ignores the reasons that respondent advances on brief in support
of the imposition of a penalty under section 6673(a)(1). Those
reasons are that, after we informed petitioners in the September
19, 2000 Order that we would be inclined to impose a penalty
under section 6673(a)(1) if they continued to advance frivolous
and/or groundless contentions, petitioners continued to advance
frivolous and groundless contentions challenging the Court’s
jurisdiction in petitioners’ motion to dismiss that they filed on
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