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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 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 purposes of delay.
Having to deal with this matter wasted the Court's time, as well
as respondent's. Moreover, cases of taxpayers with genuine
controversies were delayed. In view of the foregoing, we shall
exercise our discretion under section 6673(a)(1) and require
petitioner to pay a penalty to the United States in the amount of
$5,000. Coleman v. Commissioner, supra at 71-72; Crain v.
Commissioner, supra at 1417-1418; Coulter v. Commissioner, 82
T.C. 580, 584-586 (1984); Abrams v. Commissioner, 82 T.C. 403,
408-411 (1984). To reflect the foregoing,
An order of dismissal
and decision will be entered.
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