Robert and Ines M. Gillespie, et al. - Page 39




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          $4,266.00, in docket Nos. 3405-05L, 3489-05L, and 3490-05L,                 
          respectively, pursuant to section 6673(a)(2).6                              
          IV.  Conclusion                                                             
               To reflect the foregoing,                                              

                                             An appropriate order will be             
                                        issued, and an order and decision             
                                        will be entered in each docket.               

























               6  Alternatively, with respect to respondent’s attorney’s              
          fees allocated to reviewing case files and answering petition, we           
          make the award pursuant to Rule 33(b), as discussed supra.                  






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