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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.
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