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We turn now, on our own motion, to the award of a penalty
against petitioner under section 6673(a).
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 deficiencies in
income taxes or the additions to tax 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 his pleadings and other filings, consists solely of tax
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
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