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the Tax Court, in its decision, may require the taxpayer
to pay to the United States a penalty not in excess of
$25,000.
Petitioner presented frivolous and groundless arguments
throughout these proceedings. We admonished petitioner that if he
continued to advance such arguments, we would consider imposing a
penalty under section 6673(a)(1). He did not heed our warning.
We find that petitioner, in addition to maintaining a
frivolous and groundless position, instituted and maintained this
proceeding primarily for delay. He had ample opportunity to
address the merits of respondent's determination, but he chose not
to do so. See Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir.
1986); see also Neitzke v. Williams, 490 U.S. 319 (1989) (defining
legal frivolousness). Petitioner's insistence on pursuing his
fruitless argument has consumed time and effort of this Court (and
of respondent) that could have otherwise been devoted to resolving
bona fide claims of other taxpayers. See Cook v. Spillman, 806
F.2d 948 (9th Cir. 1986). Accordingly, we shall grant respondent's
motion for an award of a penalty under section 6673 and require
petitioner to pay a penalty to the United States in the amount of
$5,000.
We have considered all arguments made by petitioner in this
proceeding. We perceive no need to refute petitioner's protester
arguments with somber reasoning; to do so might suggest they have
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