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that date petitioner’s pretrial memorandum that contained state-
ments, contentions, arguments, and/or requests that the Court
finds to be frivolous and/or groundless.
In the instant case, petitioner advances, we believe primar-
ily for delay, frivolous and/or groundless statements, conten-
tions, arguments, and/or 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
$1,000.
We have considered all of petitioner’s statements, conten-
tions, arguments, and/or 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 motion.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011