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delay or that the taxpayer's position in such proceeding is
frivolous or groundless.
Although it might seem odd to consider imposing a penalty
under section 6673 when we have not sustained respondent's
determination regarding the deficiency and addition to tax, we
note the following: First, petitioner prevailed in this case
only because the Court, not petitioner, raised the community
property issue. Second, petitioner's interest in this case has
been principally, if not exclusively, to pursue matters
pertaining to prior taxable years that have absolutely no
relevance to the taxable year in issue. The Form 1040A submitted
by petitioner reflects a fanciful approach to her Federal income
tax responsibilities, and the contentions made in support of that
form are without merit.
Notwithstanding the foregoing, we have decided not to
exercise our discretion to impose a penalty under section 6673,
in part because of our concern that petitioner may be acting at
the misguided direction of Mr. Mischel. Nevertheless, petitioner
should understand that persistence in this Court in pursuing the
overpayment claimed in the Form 1040A in a subsequent case may
result in the imposition of a penalty under section 6673.
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Last modified: May 25, 2011