- 6 -
was attached to respondent's motion. Nevertheless, petitioner
chose to ignore well-established precedent of this and other
Federal courts and pursue instead his protest agenda.
In view of the foregoing, 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 $1,500. 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 appropriate order and
decision will be entered.
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Last modified: May 25, 2011