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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
$7,000.
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-
tions.
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