- 6 -                                         
          In addition, we exercise our discretion under section 6673(a)(1)            
          and require petitioner to pay a penalty to the United States in             
          the amount of $3,000.                                                       
               To reflect the foregoing,                                              
                                             An appropriate order will                
                                        be issued, and a decision will be             
                                        entered for respondent.                       
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Last modified: May 25, 2011