Wayne Curtis Siron - Page 15

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          has instituted these proceedings primarily for delay, wasting the           
          limited resources of the Federal tax system.  Consequently, we              
          shall grant respondent’s motion and require petitioner to pay to            
          the United States a penalty of $1,500 pursuant to section                   
          6673(a)(1).                                                                 
               To reflect to foregoing,                                               

                                                   An appropriate order and           
                                             decision will be entered.                
                                                                                     





























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