Whenever it appears to the court that the taxpayer's position in the proceedings before the court instituted or maintained by such taxpayer under section 7433 is frivolous or groundless, the court may require the taxpayer to pay to the United States a penalty not in excess of $10,000.
Rule 11 requires all papers to be signed by the attorney. It also provides for sanctions against the attorney or client for harassment, frivolous arguments, or a lack of factual investigation. The purpose of sanctions is deterrent, not punitive.
WiFi on campus - check Laptops for everyone - check Virtual textbooks - they're being used in the junior high but haven't been adopted by the high school Smart Boards - My teacher uses on for math class but he's the only one
Admittedly, Cincinnati Country Day is private and this is a public school but this has been done before and it worked reasonably well.
http://www.countryday.net/
WiFi on campus - check
Laptops for everyone - check
Virtual textbooks - they're being used in the junior high but haven't been adopted by the high school
Smart Boards - My teacher uses on for math class but he's the only one
Admittedly, Cincinnati Country Day is private and this is a public school but this has been done before and it worked reasonably well.