Tracee Creen - Page 11

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               Although respondent does not ask the Court to impose a                 
          penalty on petitioner under section 6673(a)(1), the Court will              
          sua sponte determine whether to impose such a penalty.  Neither             
          petitioner nor any authorized representative of petitioner                  
          appeared on October 7, 2002, at the calendar call or at the trial           
          in this case.  Nor did petitioner or any authorized representa-             
          tive of petitioner appear at the hearing on October 9, 2002, on             
          respondent’s motion to dismiss for lack of prosecution.  More-              
          over, in the Court’s September 5, 2002 Order, the Court indicated           
          that petitioner’s September 4, 2002 motion to dismiss contained             
          various statements, arguments, and contentions that the Court               
          found to be frivolous and/or groundless.  In that Order, the                
          Court also indicated it would be inclined to impose a penalty on            
          petitioner under that section not in excess of $25,000 in the               
          event she continued to make frivolous and/or groundless state-              
          ments, contentions, and/or arguments.  Petitioner nonetheless               
          persisted in petitioner’s October 10, 2002 motion to dismiss in             
          advancing various statements, arguments, contentions, and ques-             
          tions that the Court found to be frivolous and/or groundless.               
               On the record before us, we find that petitioner instituted            
          and maintained this case primarily for delay.  We further find on           
          that record that petitioner’s position in this case is frivolous            


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