- -8
Since petitioner has raised only frivolous legal issues in
his petition, which, as a matter of law, do not sustain his
position, the respondent's motion for judgment on the pleadings
is properly taken. Rule 123; Abrams v. Commissioner, 82 T.C.
403, 408 (1984).
Respondent in her answer in this case affirmatively asserted
the application to this case of section 6673. In view of the
facts that: (1) Respondent's motion cited cases holding a
position identical to that taken in this case is frivolous;
(2) the order of this Court dated August 9, 1995, also cited
cases holding positions similar to the position taken by
petitioner in the instant case to be frivolous; (3) the order of
this Court dated August 9, 1995, stated that if petitioner did
not elect to amend his petition to allege factual disagreements
with respondent's determination, respondent's motion would be
granted, and (4) the order dated August 9, 1995, stated that if
petitioner did not elect to amend his petition he should state
his reasons, if any, why this Court should not award damages to
the United States under section 6673 on the grounds that this
case was instituted primarily for delay and that petitioner's
position in the case is frivolous or groundless, we conclude that
a penalty under section 6673 should be determined against
petitioner. Petitioner in his response to respondent's motion
for judgment on the pleadings stated no reason why this Court
should not award damages to the United States under section 6673
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