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income taxes or the additions to tax. Rather, the record
demonstrates that petitioner regards this case as a vehicle to
protest the tax laws of this country and espouse his own
misguided views.
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, taxpayers with
genuine controversies may have been delayed.
Accordingly, we shall grant respondent's motion and,
pursuant to section 6673(a)(1), 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 granting respondent's
motions and decision will be
entered.
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