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Court. In the petition, petitioner advances frivolous and
meritless arguments.
On March 29, 2004, respondent filed a motion for summary
judgment and to impose a penalty under section 6673. On April
20, 2004, petitioner filed a lengthy opposition to respondent’s
motion containing frivolous and meritless arguments. On May 18,
2004, petitioner filed an amended affidavit in support of his
opposition to respondent’s motion for summary judgment containing
frivolous and meritless arguments. Also on May 18, 2004, the
Court heard oral argument on respondent’s motion.
At the oral argument, petitioner lost his temper and became
belligerent. Indeed, the Court repeatedly told petitioner to
“calm down” and warned petitioner that he would be held in
contempt of court if he had further outbursts. Petitioner
refused to answer the Court’s questions. Petitioner was
disruptive, noncooperative, and interrupted the Court and
respondent throughout the entire proceeding.
Discussion
A. Motions for Summary Judgment
Rule 121(a) provides that either party may move for summary
judgment upon all or any part of the legal issues in controversy.
Full or partial summary judgment may be granted only if it is
demonstrated that no genuine issue exists as to any material
fact, and a decision may be rendered as a matter of law. Rule
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