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sense, and seems just another frivolous argument or groundless
claim.
Because of petitioner’s frivolous and groundless arguments,
and his tactics, which we conclude petitioner engaged in only to
delay these proceedings, the Court imposes on petitioner a
penalty under section 6673(a) of $1,500. See Hoffman v.
Commissioner, T.C. Memo. 2000-198.
Decision will be entered
for respondent.
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Last modified: May 25, 2011