- 40 -
attachment to petitioners’ 1997 Form 1040A.
On the record before us, we find that petitioners have
advanced, we believe primarily for delay, frivolous and/or
groundless statements, contentions, arguments, requests, and
questions with respect to their taxable years 1996, 1997, and
1999, thereby causing the Court to waste its limited resources in
addressing such matters. As a result of petitioners’ position
and actions in the instant case with respect to those taxable
years, we shall impose a penalty on them pursuant to section
6673(a)(1) in the amount of $4,000.
We have considered all of petitioners’ statements,
contentions, arguments, requests, and questions that are not
discussed herein, and we find them to be without merit and/or
irrelevant.
To reflect the foregoing,
Decision will be entered for
respondent.
Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 Last modified: May 25, 2011