- 6 - references various opinions that concern the constitutionality of taxes and address the question of direct and indirect taxes. Most of the citations offered by petitioner in support of her position are lifted out of context and are not necessarily interrelated. She has attempted, albeit inartfully, to create a conglomerated argument to support her quest to avoid paying income tax. Petitioner explained at the hearing that she obtained much of her information from the internet and that her beliefs are sincere. Although, as a matter of law, petitioner's argument will not suffice to satisfy her avoidance goal, we must decide whether, as respondent contends, petitioner maintained her position primarily for delay and/or whether petitioner’s position is groundless or frivolous. It does not appear that petitioner maintained her position primarily for delay. However, petitioner’s argument and position have, on numerous occasions, been unsuccessfully advanced by others. Her position is, and has been, found to be frivolous and without support. Under those circumstances, a $1,000 penalty under section 6673 will be awarded in each of these cases. To reflect the foregoing, Orders and decisions will be entered for respondent, except for the concession of the sectionPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011