Dwight Schwersensky - Page 18

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          the time and resources of respondent and this Court.  We shall              
          therefore impose a substantial penalty on petitioner pursuant to            
          section 6673(a)(1), in the amount of $15,000.                               
               To reflect the foregoing,                                              


                                                  An appropriate order and            
                                        decision will be entered.                     

































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