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respondent. Petitioner has persisted in this course of conduct
in a manner which evidences bad faith. It is clear that mere
warnings have had no impact in deterring her. Consequently, the
Court will exercise its discretion to impose a penalty pursuant
to section 6673(a)(1) that is designed to be significant in light
of petitioner’s apparent financial circumstances. We shall
impose a penalty of $2,500.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: November 10, 2007