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the Court entered an Order of Dismissal and Decision in which the
Court granted respondent’s motion to dismiss for failure to state
a claim upon which relief can be granted in that the case was
dismissed on the ground that the pleadings failed to state a
claim upon which relief could be granted. In that Order of
Dismissal and Decision, the Court also stated:
Although we will not impose a penalty [under section
6673(a)(1)] on petitioner in this case, we will take
this opportunity to admonish petitioner that the Court
will consider imposing such a penalty should he return
to the Court and advance similar arguments in the
future.
We find that petitioner remains undeterred in advancing
frivolous and/or groundless statements, contentions, and argu-
ments. We further find that petitioner has instituted this
proceeding primarily for delay. Under the circumstances pre-
sented, we shall impose a penalty of $25,000 on petitioner under
section 6673(a)(1).
To reflect the foregoing,
An order granting respondent’s
motion and decision for respondent
will be entered.
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Last modified: May 25, 2011