Ginger Harmornick - Page 13

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               In the present case, we shall give petitioner the benefit of           
          the doubt and not impose a penalty under section 6673.                      
          Nevertheless, we admonish petitioner that the Court will consider           
          imposing such a penalty should she return to the Court in the               
          future and advance frivolous or groundless arguments or institute           
          or maintain an action primarily for delay.                                  
               In order to give effect to the foregoing,                              

                                        An order and decision will be                 
                                   entered granting respondent's motion for           
                                   summary judgment and denying                       
                                   respondent's request for the imposition            
                                   of a penalty under section 6673(a).                

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Last modified: May 25, 2011