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taxpayers are not entitled to jury trial in the Tax Court.
Nunley v. Commissioner, 758 F.2d 372 (9th Cir. 1985); Dawn v.
Commissioner, 675 F.2d 1077 (9th Cir. 1982), affg. T.C. Memo.
1979-479; Swanson v. Commissioner, 65 T.C. 1180 (1976).
Petitioner's contention that he was improperly denied a right to
a jury trial in this Court lacks merit.
As to respondent's oral motion for imposition of a penalty
under section 6673, section 6673(a)(1) allows this Court to award
a penalty not in excess of $25,000 when proceedings have been
instituted or maintained primarily for delay, or where the
taxpayer's position is frivolous or groundless if it is contrary
to established law and unsupported by a reasoned, colorable
argument for a change in the law. Coleman v. Commissioner, 791
F.2d 68, 71 (7th Cir. 1986); Kish v. Commissioner, T.C. Memo.
1998-16; Talmage v. Commissioner, T.C. Memo. 1996-114, affd.
without published opinion 101 F.3d 695 (4th Cir. 1996). In our
opinion, such is the case here, and we believe that a penalty is
appropriate. The position argued by petitioner is frivolous and
wholly without merit. We will require petitioner to pay a $500
penalty under section 6673(a).
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011