-21- tions, and arguments in petitioner’s response and in the petition in this case that are not discussed herein, and we find them to be without merit, irrelevant, frivolous, and/or groundless.7 To reflect the foregoing, An appropriate order granting respondent’s motion and decision will be entered for respondent. 7In addition to petitioner’s position in petitioner’s response that respondent misled him with respect to certain terms of the parties’ stipulation in petitioner’s non-TEFRA case at docket No. 7901-00, petitioner advanced in the petition in the instant case certain contentions and arguments that the Court finds to be frivolous and/or groundless.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21
Last modified: May 25, 2011