Maro Kelven Arredondo - Page 9

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          protester rhetoric and legalistic gibberish.  Based on well                 
          established law, petitioner's position is frivolous and                     
          groundless.                                                                 
               We are also convinced that petitioner instituted and                   
          maintained this proceeding primarily, if not exclusively, for               
          purposes of delay.  Having to deal with this matter wasted the              
          Court's time, as well as respondent's.  Moreover, taxpayers with            
          genuine controversies were delayed.                                         
               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 $1,000.  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, supra at 408-411.                                   
               In order to reflect the foregoing,                                     


                                             An order of dismissal and                
                                        decision will be entered.3                    










          3 See supra note 2.                                                         




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