Gary L. Carnahan - Page 6

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          petitioner's trial memorandum, he persists in advancing the same            
          and/or similar tax protester type arguments.  We reaffirm our               
          earlier finding that the types of arguments that petitioner is              
          advancing in this case have been consistently rejected by us and            
          other courts, and we find those arguments to be frivolous and               
          groundless.                                                                 
               On the record before us, we find that petitioner received              
          compensation income for services rendered during 1991 in the                
          total amount of $43,403.05.  We further find on that record that            
          petitioner failed to show error in respondent's determinations in           
          the notice that for 1991 he (1) had interest income in the amount           
          of $14 and (2) is liable (a) for self-employment tax, (b) the               
          addition to tax under section 6651(a)(1), and (c) the addition to           
          tax under section 6654 in the revised amounts computed by respon-           
          dent to reflect her concession relating to the incorrect Form               
          1099 issued to petitioner by Codega & Fricke.                               
               In respondent's trial memorandum, respondent requests the              
          Court to impose a penalty on petitioner under section 6673.4  We            
          have consistently applied section 6673 in cases where, as here,             
          it is clear that the taxpayer's position in the proceeding before           

          4  Respondent made the same request in respondent's motion.                 
          Since we found that petitioner had alleged in his amended                   
          petition one justiciable error of fact in respondent's                      
          determinations relating to the Form 1099 issued by Codega &                 
          Fricke in the amount of $6,791.10, we did not grant that motion             
          and therefore did not award a penalty under sec. 6673.                      





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