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When the instant case was called from the calendar of the
trial session of the Court in San Francisco, California, on
January 22, 2001, petitioners appeared for hearing on
respondent’s motion to dismiss filed in this case. At the
hearing, the Court inquired as to whether petitioners had
received a copy of the above-mentioned Memorandum Opinion filed
by the Court on May 23, 2000, before they filed the petition in
this case, and petitioner David R. Funk responded that they had
received a copy of the Memorandum Opinion before filing their
petition in the instant case. Nevertheless, petitioners informed
the Court that they wished to continue with the proceedings in
this case.
We find that this case is frivolous and was brought by
petitioners primarily for delay.
In view of the foregoing, we shall exercise our discretion
under section 6673(a)(1) and require petitioners to pay a penalty
of $25,000 to the United States.
To reflect the foregoing,
An order and decision
will be entered for
respondent.
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Last modified: May 25, 2011