- 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