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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 decision
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