- 4 - shall impose a penalty of up to $25,000 under section 6673(a)(1) if petitioner continues to advance groundless arguments or files additional motions to delay the final outcome of this case and increase the cost of maintaining these proceedings. Accordingly, we shall deny petitioner’s motion for reconsideration. To reflect the foregoing, An appropriate order will be issued.Page: Previous 1 2 3 4Last modified: March 27, 2008