-12- future, he is at risk that the Court is likely to impose such a penalty, up to $25,000. We sustain respondent’s determinations in the deficiency notice. We have considered all remaining arguments the parties made and, to the extent not addressed, we conclude they are irrelevant, moot, or meritless. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12Last modified: November 10, 2007