Deborah Carman Goodin - Page 14

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          primarily for delay, frivolous and/or groundless statements,                
          contentions, arguments, and requests, thereby causing the Court             
          to waste its limited resources.  We shall impose a penalty on               
          petitioner pursuant to section 6673(a)(1) in the amount of                  
               We have considered all of petitioner’s statements, conten-             
          tions, arguments, and requests that are not discussed herein,               
          and, to the extent we have not found them to be frivolous and/or            
          groundless, we find them to be without merit and/or irrelevant.             
               On the record before us, we shall grant respondent’s mo-               
               To reflect the foregoing,                                              

                                             An order granting respondent’s           
                                        motions and decision for respondent           
                                        will be entered.                              

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Last modified: May 25, 2011