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to respondent’s motions to dismiss for lack of prosecution in
those cases. Although not ordered by the Court, on January 30,
2002, Herbst Charitable Trust submitted, and the Court had filed,
a response to respondent’s motion to hold petitioner in default
in the case at docket No. 10000-00. Each of those respective
responses contained arguments and contentions that the Court
found in respective Orders dated January 18, 2002 (January 18,
2002 Orders) in the cases at docket Nos. 9999-00, 10001-00, and
10002-00 and in an Order dated February 4, 2002 (February 4, 2002
Order) in the case at docket No. 10000-00 to be frivolous and/or
groundless. In the respective January 18, 2002 Orders and
February 4, 2002 Order in those cases, the Court reminded peti-
tioners about section 6673(a)(1).
On February 15, 2002, approximately 2� months after the due
date of the simultaneous opening briefs (i.e., November 29, 2001)
ordered by the Court in its October 15, 2001 Order, Herbst
Management Trust, Herbst Charitable Trust, Ms. Herbst, and Mr.
Herbst filed in these cases a motion for leave to file a brief
out of time and lodged a brief in these cases. The Court granted
that motion on February 15, 2002, and had that brief filed. The
brief set forth statements, contentions, and arguments that the
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