-16-
5. Section 6673(a)(1) Penalty
The Court now considers sua sponte whether to impose a
penalty against petitioner pursuant to section 6673(a)(1). That
section provides that the Court may require a taxpayer to pay to
the United States a penalty not in excess of $25,000 whenever,
among other reasons, it appears either that the taxpayer
instituted or maintained the proceeding primarily for delay or
that the taxpayer’s position in the proceeding is frivolous or
groundless.
The record in this case convinces us that petitioner was not
interested in disputing the merits of either the deficiency
in income tax or the additions to tax respondent determined in
the notice of deficiency. Rather, the record demonstrates that
petitioner unreasonably prolonged the proceeding by serving on
respondent and filing with the Court repetitious, groundless, and
frivolous documents. In the petition, motion for summary
judgment, and several other documents petitioner has submitted to
the Court, petitioner raised frivolous tax-protester arguments
and contentions that have previously and universally been
rejected as such. See, e.g., Dashiell v. Commissioner, T.C.
Memo. 2004-210 (as to petitioner’s allegation that no Internal
Revenue Code section makes him liable); Smith v. Commissioner,
T.C. Memo. 2003-45 (as to petitioner’s allegation that the
deficiency determined is an excise tax). Petitioner knew or
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