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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.
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Last modified: May 25, 2011