- 18 - penalty not in excess of $25,000 on him under section 6673(a)(1). Despite the admonitions in that Order, (1) on March 8, 2006, petitioner filed petitioner’s response that contains statements, contentions, arguments, and/or requests that we have found above to be frivolous and/or groundless, and (2) on March 28, 2006, petitioner filed petitioner’s supplement to petitioner’s response that contains statements, contentions, arguments, and/or requests that we have found above 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 $10,000. We have considered all of petitioner’s statements, conten- tions, arguments, and 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, irrelevant, and/or moot. On the record before us, we shall grant respondent’s motion. To reflect the foregoing, An order granting respondent’s motion and decision for respondent will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18
Last modified: May 25, 2011