William G. Koenig - Page 21

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          proceeding.  Prior letters from the Appeals officer also                    
          furnished petitioner with relevant information in this regard.              
               Under the circumstances, we shall grant that part of                   
          respondent’s motion that moves for the imposition of a penalty in           
          that we shall impose a penalty on petitioner pursuant to section            
          6673(a)(1) in the amount of $2,000.                                         
               C.  Conclusion                                                         
               We have considered all of petitioner’s arguments that are              
          not discussed herein, and we find them to be without merit and/or           
          irrelevant.                                                                 
               In order to give effect to the foregoing,                              


                                             An appropriate order granting            
                                        respondent's motion and decision              
                                        for respondent will be entered.               

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