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          primarily for delay.  Under the circumstances presented, we shall           
          impose a penalty of $25,000 on petitioner under section                     
          6673(a)(1).                                                                 
               To reflect the foregoing,                                              
                                             An appropriate order and                 
                                        decision will be entered for                  
                                        respondent.                                   
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Last modified: May 25, 2011