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We agree with respondent that petitioner is liable for a
penalty under section 6673(a)(1), and we require him to pay a
penalty to the United States in the amount of $5,000.
Petitioner's conduct throughout this proceeding has convinced us
that he instituted and maintained this proceeding primarily for
delay. His position in this proceeding also is groundless and
frivolous. See Coleman v. Commissioner, 791 F.2d 68, 71 (7th
Cir. 1986); see also Neitzke v. Williams, 490 U.S. 319 (1989)
(defining legal frivolousness). Petitioner's insistence on
pursuing his fruitless arguments has consumed time and effort of
this Court (and of respondent) that could have otherwise been
devoted to resolving bona fide claims of other taxpayers. See
Cook v. Spillman, 806 F.2d 948 (9th Cir. 1986).
We have considered all arguments made by petitioner in this
proceeding and, to the extent not discussed above, find them to
be irrelevant or without merit. To reflect the foregoing,
An appropriate order and
decision will be entered for
respondent except for the
addition to tax under section
6654.
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