- 6 -
Commissioner, supra at 406-407. The matters set forth in the
above-quoted paragraph consist solely of stale and time-worn tax
protester rhetoric. Because the above-quoted paragraph is
frivolous and immaterial, we order such paragraph stricken from
the petition. Rule 152; see Allen v. Commissioner, supra. Trial
in this case, if necessary, will be limited to the factual issues
concerning petitioner's receipt or nonreceipt of income; the
amount, if any, of the deficiency; and the applicability of the
additions to tax.
Finally, we turn to respondent's motion to impose a penalty
against petitioner under section 6673. As relevant herein,
section 6673(a)(1) authorizes the Tax Court to require the
taxpayer to pay to the United States a penalty not in excess of
$25,000 whenever it appears that the 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.
We note that this is not the first time petitioner has
appeared before this Court to advance tax protester claims. See
Philips v. Commissioner, T.C. Memo. 1995-540. At that time, the
Court explained to petitioner that his arguments, which are
similar to those raised here in the above-quoted paragraph of the
petition, are frivolous tax protester claims. Indeed, the Court
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