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reasonable expenses incurred because of the filing of the
pleading, including reasonable counsel’s fees.
The effect of a signature on a motion is the same as the effect
of a signature on a pleading. Rule 50(a).
In pertinent part, Model Rules 3.1 states: “A lawyer shall
not bring or defend a proceeding, or assert or controvert an
issue therein, unless there is a basis in law and fact for doing
so that is not frivolous, which includes a good faith argument
for an extension, modification or reversal of existing law.”
Mr. Jones has signed pleadings and other papers to bring and
defend these proceedings knowing petitioners’ claims to be
meritless.5 He has done so in violation of our Rules and the
Model Rules and, thus, has intentionally abused the judicial
process. If by that conduct he has multiplied the proceedings,
he is deserving of sanctions for unreasonably and vexatiously
multiplying the proceedings within the meaning of section
6673(a)(2). See Johnson v. Commissioner, supra.
4. Multiplication of the Proceedings
These proceedings should never have been brought. All of
respondent’s costs are, thus, in a sense, excessive. There is,
however, some disagreement among the Courts of Appeals in
interpreting 28 U.S.C. sec. 1927 as to whether it is only
5 The pleadings and papers we have in mind are the
petitions, motions for leave to amend petition, amended
petitions, and objections to the motions for summary judgment.
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Last modified: November 10, 2007