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sanctions will be granted, and the maximum penalty under section
6673 in the amount of $25,000 will be awarded to the United
States.
We take judicial notice that petitioner has filed a fourth
petition in this Court, docket No. 14694-05. Needless to say, if
he pursues the same arguments in that case, he may expect an
additional penalty under section 6673.
To reflect the foregoing,
An appropriate order and
decision for respondent will
be entered.
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Last modified: May 25, 2011