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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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