- 6 -
references various opinions that concern the constitutionality of
taxes and address the question of direct and indirect taxes.
Most of the citations offered by petitioner in support of her
position are lifted out of context and are not necessarily
interrelated. She has attempted, albeit inartfully, to create a
conglomerated argument to support her quest to avoid paying
income tax. Petitioner explained at the hearing that she
obtained much of her information from the internet and that her
beliefs are sincere.
Although, as a matter of law, petitioner's argument will not
suffice to satisfy her avoidance goal, we must decide whether, as
respondent contends, petitioner maintained her position primarily
for delay and/or whether petitioner’s position is groundless or
frivolous. It does not appear that petitioner maintained her
position primarily for delay. However, petitioner’s argument and
position have, on numerous occasions, been unsuccessfully
advanced by others. Her position is, and has been, found to be
frivolous and without support. Under those circumstances, a
$1,000 penalty under section 6673 will be awarded in each of
these cases.
To reflect the foregoing,
Orders and decisions will be
entered for respondent, except for
the concession of the section
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011