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collection alternatives or the financial information necessary to
consider collection alternatives; and, in the amended petition,
he had made claims that had little or no substance, all but one
of which we had rejected. We also noted the similarity of the
amended petitions to petitions filed by counsel in other cases
calendared for trial at the Las Vegas trial session and the
shortness of the period between filing those amended petitions
and the start of the trial session. We expressed our skepticism
with respect to the “cycle post date” argument made in support of
the statute of limitations defense, stating our suspicion, based
on the rejection of the same or a similar argument in Dahmer v.
United States, 90 AFTR 2d 2002-6084, 2002-2 USTC par. 50,806
(W.D. Mo. 2002) (Magistrate Judge’s order), that the argument was
frivolous. In docket No. 145-05L, the case in which we granted
respondent’s motion for summary judgment in full, we ordered
petitioner and counsel to appear and be prepared to show cause
during the Las Vegas trial session why a penalty and excess costs
should not be imposed on them, respectively. In the other cases,
we left the penalty and cost issues for later resolution.
The Las Vegas Trial Session
As above stated, at the call of these cases from the
calendar for the Las Vegas trial session, we received from the
parties to each case a decision document (which we filed as a
stipulation of settlement) sustaining Appeals’ determination that
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