- 14 -
Nevertheless, petitioner chose to ignore well-established
precedent of this and other Federal courts and pursue instead his
protest agenda.
In view of the foregoing, we will exercise our discretion
under section 6673(a)(1) and require petitioner to pay a penalty
to the United States in the amount of $2,500. Coleman v.
Commissioner, supra at 71-72; Crain v. Commissioner, supra at
1417-1418; Coulter v. Commissioner, 82 T.C. 580, 584-586 (1984);
Abrams v. Commissioner, 82 T.C. 403, 408-411 (1984).
In order to reflect the foregoing,
An order of dismissal and
decision will be entered.
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