- 13 -
We turn next to respondent's Motion To Impose Sanctions For
Petitioner's Failure To Comply With Order Directing Production Of
Documents. In view of the action that we will take in respect of
respondent's motion to dismiss, this motion will be denied as
moot.
We now consider respondent's Motion To Impose Sanctions
Pursuant To I.R.C. section 6673.
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 deficiency in
income tax or the penalties 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, consists of tax protester rhetoric and
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011