-6-
v. Commissioner, T.C. Memo. 2004-194; Green v. Commissioner, T.C.
Memo. 2003-264; Brown v. Commissioner, T.C. Memo. 2003-261;
Dunham v. Commissioner, T.C. Memo. 2003-260; Hodgson v.
Commissioner, T.C. Memo. 2003-122.
On the basis of the record before us, we are convinced that
petitioner has instituted and maintained these proceedings
primarily for delay and that he has cognizantly advanced in this
proceeding only frivolous and groundless arguments. We note four
occasions on which petitioner has been informed that his
arguments are groundless and/or frivolous. First, in an Oral
Opinion of this Court dated September 26, 2000, affd. Hamzik v.
Commissioner, 25 Fed. Appx. 911 (9th Cir. 2001), a case that
concerned petitioner’s 1996 taxable year, the Court admonished
petitioner that the arguments which he made there, which were
similar to the arguments which he makes here, were “frivolous”.
The Court also informed petitioner that we would have considered
imposing upon him a penalty under section 6673 had such a request
been made by respondent. Id. Second, petitioner by his own
admission (set forth in his response) acknowledges that, upon his
appeal of that case to the Court of Appeals for the Ninth
Circuit, the Court of Appeals sanctioned him for advancing
frivolous arguments there. Third, in Hamzik v. United States,
92 AFTR 2d 2003-5743 (Fed. Cl. 2003), a case involving
petitioner’s claim for refunds of 1995 and 1997 Federal income
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