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On the record before us, we find that Ms. Criss instituted
the proceedings in the case at docket No. 9700-00 primarily for
delay. We also find on that record that Ms. Criss’ position in
the case at docket No. 9700-00 was frivolous and/or groundless.
On the record before us, we shall impose a penalty on Ms. Criss
pursuant to section 6673(a)(1) in the amount of $3,000.
On the record before us, we find that Mr. Criss instituted
the proceedings in the case at docket No. 9701-00 primarily for
delay. We also find on that record that Mr. Criss’ position in
the case at docket No. 9701-00 was frivolous and/or groundless.
On the record before us, we shall impose a penalty on Mr. Criss
pursuant to section 6673(a)(1) in the amount of $20,000.
To reflect the foregoing,
An appropriate order of dis-
missal for lack of jurisdiction and
denying respondent’s motion will be
entered in the case at docket No.
9702-00, and an appropriate order
granting respondent’s motion and
decision will be entered in each of
the cases at docket Nos. 9700-00
and 9701-00 sustaining respondent’s
determinations and imposing a pen-
alty under section 6673(a)(1) in
each of those two cases.
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Last modified: May 25, 2011