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Ms. Spaid persisted in making frivolous arguments after
being repeatedly warned by respondent and the Court that those
arguments were frivolous. We find that $13,050 is a reasonable
amount for respondent’s excess attorney’s fees in preparing for
and responding to those arguments. Therefore, we shall order Ms.
Spaid personally to pay respondent $13,050 pursuant to section
6673(a)(2). Issuance of the Court’s order in this regard will be
postponed pending entry of the Court’s decision under Rule 155.
To reflect the foregoing,
An appropriate order will
be issued, and an order and
decision will be entered under
Rule 155.
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