- 16 -
which we granted respondent’s motions for summary judgment in
full, we ordered petitioners 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 docket No. 3405-05L, we left the penalty and
cost issues for later resolution.
The Las Vegas Trial Session
At the call of these cases from the calendar for the Las
Vegas trial session, the parties to each case informed the Court
that they had agreed to a settlement sustaining Appeals’
determination that respondent may proceed with the collection
activities in question. In anticipation of receiving written
agreements so stipulating, the Court stated that, following
receipt of those agreements, the Court would vacate our orders
granting in whole or in part the motions for summary judgment.
We have received those agreements, and we have vacated those
orders. At the Las Vegas trial session, we accorded each
petitioner and counsel the opportunity to appear and be heard
with respect to our orders to show cause why we should not impose
on petitioners a penalty pursuant to section 6673(a)(1) and
impose on counsel excess costs pursuant to section 6673(a)(2).
None of the petitioners appeared. Petitioner Robert E.
Gillespie submitted his declaration stating in salient part that
he was 80 years old and too ill to travel. The parties agreed to
Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Next
Last modified: November 10, 2007