- 14 - actions.14 In the instant case, Mr. Holguin advances, we believe primarily for delay, frivolous and/or groundless contentions, arguments, and requests, thereby causing the Court to waste its limited resources. We shall impose a penalty on Mr. Holguin pursuant to section 6673(a)(1) in the amount of $1,600. We have considered all of petitioners’ contentions, argu- ments, and requests that are not discussed herein, and we find them to be without merit and/or irrelevant. On the record before us, we shall grant respondent’s motion for summary judgment as to Mr. Holguin. To reflect the foregoing, An appropriate order granting respondent’s motion to dismiss for lack of jurisdiction and to strike as to petitioner Sally A. Holguin will be issued and an order grant- ing respondent’s motion for summary judgment and to impose a penalty under section 6673 as to petitioner Daniel Holguin and decision as to him will be entered for respondent. 14The record in this case reflects that the Appeals officer gave Mr. Holguin “copies of court cases attesting to the fact that the courts are tired of such [frivolous] arguments and could sanction” him.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011