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C. Procedural History
On February 25, 2002, respondent moved to dismiss this case
for failure to state a claim and to impose a penalty under
section 6673. Special Trial Judge Armen ordered petitioners to
file an amended petition by April 19, 2002, and set respondent’s
motion for a hearing at the San Francisco, California, trial
session beginning on June 17, 2002.
Petitioners did not file an amended petition. At the June
25, 2002, hearing on respondent’s motion, the Court ordered
petitioners to file an amended petition by July 16, 2002. The
Court told petitioners that their original petition did not state
a claim and warned them that, if they repeated in the amended
petition the arguments they made in their petition, the Court
would strike those arguments.
In their amended petition, petitioners repeated frivolous
arguments that they had made in their petition. Thus, on August
1, 2002, the Court ordered that petitioners’ frivolous
contentions be stricken from the petition and the amendment to
petition.
This case was calendared for trial during the session of
this Court in San Francisco beginning on March 10, 2003.
Respondent filed a motion for summary judgment and to impose a
penalty under section 6673. We ordered petitioners to file a
response to respondent’s motion, but they did not do so.
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