Angela Matthews - Page 11

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            Commissioner, supra at 546.  Despite being admonished by the                              
            Court, Mr. Ray proceeded to make frivolous nonsensical arguments                          
            at trial and on brief.  His statements with respect to lack of                            
            knowledge of matters relating to assertions and arguments made                            
            before this Court reflect a failure to carefully review the                               
            evidence in this case and do the appropriate research to properly                         
            prepare the case.7  The fact of his having filed an entry of                              
            appearance the day before trial is not an acceptable excuse for                           
            counsel's action in this case.  Such conduct has multiplied the                           
            proceedings unreasonably and vexatiously.                                                 
                  We also note that this is not the first time Mr. Ray has                            
            appeared before this Court to advance tax protester claims.  In                           
            Reichenbach v. Commissioner, T.C. Memo. 1995-369, Mr. Ray                                 
            unsuccessfully argued that "respondent may only determine a                               
            deficiency for a taxpayer when she receives a tax return `filled                          
            out and filed by the taxpayer.'"  Mr. Ray also argued in                                  
            Reichenbach that respondent bears the burden of proof because                             
            Rule 142(a) is without statutory support.  The Court explained                            
            that these arguments, which are virtually identical to those                              
            raised here, are frivolous tax protester claims.  Therefore, Mr.                          
            Ray was well aware that such claims are frivolous, and yet he                             
            continued to advance them in the present case.  We conclude                               

            7  See also Rule 33(b); Versteeg v. Commissioner, 91 T.C.                                 
            339 (1988); Shamam v. Commissioner, T.C. Memo. 1992-77.                                   

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