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We have considered petitioner's other arguments and, to the
extent they are decipherable, find them devoid of merit.
We turn now, on our own motion, to the imposition of a
penalty against petitioner pursuant to section 6673(a).
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.
A petition to the Tax Court exhibits frivolity "if it is
contrary to established law and unsupported by a reasoned,
colorable argument for change in the law." Coleman v.
Commissioner, supra at 71. Petitioner's position, as set forth
in the petition and answering brief, consists mainly of hackneyed
tax protester blather, interspersed with choice obloquies
directed at respondent. Petitioner would subject one's wages and
other compensation to tax only to the extent that he or she
elects to include them in gross income. Based on well-
established precedent, such a posture is frivolous and obtuse.
In light of the above, we will exercise our discretion under
section 6673(a)(1) and require petitioner to pay a penalty to the
United States in the amount of $1,000. See Coleman v.
Commissioner, supra at 71-72; Crain v. Commissioner, 737 F.2d
1417, 1418 (5th Cir. 1984); Coulter v. Commissioner, 82 T.C. 580,
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