- 8 - or incorporated is frivolous. Martin v. Commissioner, 756 F.2d 38, 40 (6th Cir. 1985), affg. T.C. Memo. 1983-473. Because the petition fails to state a claim upon which relief can be granted, we will grant respondent's motion to dismiss, as supplemented. See Scherping v. Commissioner, 747 F.2d 478 (8th Cir. 1984). We turn now, on our own motion, to the award of a penalty against petitioner under section 6673(a). As relevant herein, section 6673(a)(1) authorizes the Tax Court to require a taxpayer to pay to the United States a penalty not in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer's position in such proceeding is frivolous or groundless. The record in this case convinces us that petitioner was not interested in disputing the merits of either the deficiencies in income taxes or the additions to tax determined by respondent in the notice of deficiency. Rather, the record demonstrates that petitioner regards this case as a vehicle to protest the tax laws of this country and espouse his own misguided views. A petition to the Tax Court is frivolous "if it is contrary to established law and unsupported by a reasoned, colorable argument for change in the law." Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986). Petitioner's position, as set forth in the petition and the Rule 50 statement, consists solely of taxPage: Previous 1 2 3 4 5 6 7 8 9 Next
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