- 6 -
caused this Court to waste its limited resources on his erroneous
interpretations of the Internal Revenue Code which he knew or
should have known are completely without merit. In view of the
foregoing, we will exercise our discretion under section 6673(a)
and require petitioner to pay a penalty to the United States in
the amount of $500.
To reflect the foregoing,
Decision will be entered
for respondent.
Page: Previous 1 2 3 4 5 6
Last modified: May 25, 2011