- 15 -
imposed a penalty thereunder. Petitioner was well aware that he
faced the possibility of a penalty under that section.
In view of the foregoing, we will exercise our discretion
under section 6673(a)(1), grant respondent's motion to impose
sanctions, and require petitioner to pay a penalty to the United
States in the amount of $2,500. See Granzow v. Commissioner, 739
F.2d 265, 268 (7th Cir. 1984) (imposition of a penalty under
section 6673 was warranted where taxpayer had no reasonable basis
to believe that wages were not properly subject to income tax
"given the universal and longstanding rejection of this
argument.").
With respect to petitioner's Motion to Dismiss, as
supplemented, it should be apparent that we will deny such
motion. It contains only Latinized gobbledygook and represents
nothing other than a means by which petitioner has pursued his
tax protest agenda.
To reflect the foregoing,
An appropriate order and order
of dismissal and decision will be
entered.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
Last modified: May 25, 2011