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We would ordinarily caution petitioner that his continuing
advancement of frivolous and groundless protester allegations
might subject him to a penalty under the provisions of section
6673. Petitioner, however, has already received and ignored such
a warning. Petitioner is interested only in using the Federal
courts to propound his misguided views on the Federal income tax
system, not in disputing the merits of either the deficiencies in
tax or the additions to tax determined by respondent. See
Harrell v. United States, 13 F.3d 232, 235 (7th Cir. 1993)
("Harrell's challenge to the tax assessment is frivolous");
Harrell v. Commissioner, T.C. Memo. 1994-406 (petitioner's
argument declared frivolous and sanctions imposed under section
6673), affd. without published opinion 72 F.3d 132 (7th Cir.
1995). Petitioner should nevertheless note that in view of his
past actions, his persistent assertion in this case of frivolous
and groundless arguments is likely to result in section 6673
sanctions larger than those previously imposed upon him.
An appropriate order will be
issued, and this case will be
restored to the general docket.
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