- 4 -
Commissioner, 76 T.C. 1027, 1029-1030 (1981), affd. 696 F.2d 1234
(9th Cir. 1983).
On the basis of petitioner's responses to respondent's
requests for admission, petitioner's own request for admissions,
and petitioner's response to respondent's motion for judgment on
the pleadings, it is clear that petitioner's entire position is
based on his frivolous constitutional argument and his theory
that Federal Reserve notes do not represent money, dollars, or
legal tender. No useful purpose would be served by affording the
parties further hearing on this matter.
Finally, we must consider respondent's motion for imposition
of sanctions under the provisions of section 6673. Section
6673(a)(1) allows this Court to award a penalty not in excess of
$25,000 when proceedings have been instituted or maintained
primarily for delay, or where the taxpayer's position is
frivolous or groundless. A taxpayer's position is frivolous or
groundless if it is contrary to established law and unsupported
by a reasoned, colorable argument for change in the law. Coleman
v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986); Sicalides v.
Commissioner, T.C. Memo. 1989-164. We have awarded such a
penalty in other cases in which taxpayers have raised the same
tax protester type arguments as does petitioner. See, e.g.,
Casper v. Commissioner, 805 F.2d 902, 905-906 (10th Cir. 1986),
affg. T.C. Memo. 1985-154; Koch v. Commissioner, T.C. Memo. 1988-
499; Fedele v. Commissioner, T.C. Memo. 1985-569; Hartman v.
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