- 23 - petitioners (1) instituted proceedings in the Court primarily for delay, (2) advanced frivolous and groundless positions in such proceedings, and (3) unreasonably failed to pursue administrative remedies. On the record before us, we find that Ms. Herbst instituted the proceedings in the case at docket No. 10001-00 primarily for delay. We also find on that record that Ms. Herbst’s position in the case at docket No. 10001-00 is frivolous and/or groundless. On the record before us, we shall impose a penalty on Ms. Herbst pursuant to section 6673(a)(1) in the amount of $25,000. On the record before us, we find that Mr. Herbst instituted the proceedings in the case at docket No. 10002-00 primarily for delay. We also find on that record that Mr. Herbst’s position in the case at docket No. 10002-00 is frivolous and/or groundless. On the record before us, we shall impose a penalty on Mr. Herbst pursuant to section 6673(a)(1) in the amount of $25,000. To reflect the foregoing, An appropriate order of dis- missal for lack of jurisdiction and denying respondent’s motion will be entered in each of the cases at docket Nos. 9999-00 and 10000-00, and an appropriate order granting respondent’s motion and decisionPage: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
Last modified: May 25, 2011