- 15 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011