-5-
interested only in using the Federal courts to propound his
misguided views on the Federal income tax system, not in
disputing the merits of either the deficiencies in tax or
the additions to tax determined by respondent. See Harrell
v. United States, 13 F.3d 232, 235 (7th Cir. 1993)
(“Harrell’s challenge to the tax assessment is frivolous”);
Harrell v. Commissioner, T.C. Memo. 1994-406 (petitioner’s
argument declared frivolous and sanctions imposed under
section 6673), affd. without published opinion 72 F.3d 132
(7th Cir. 1995). Petitioner should nevertheless note that
in view of his past actions, his persistent assertion in
this case of frivolous and groundless arguments is likely to
result in section 6673 sanctions larger than those
previously imposed upon him.
In due course, the instant case was set for trial. During
the preliminary proceedings at the trial session, the following
occurred:
THE COURT: All right. Now, Mr. Harrell, before I ask
you about an opening statement, I guess one of the things
that I must remind you is that Judge Dean in his opinion
stated that you were warned that the Court might impose a
penalty under Section 6673 against you, and that matter is
also part of our proceedings. And you should note, by the
way, that there have been occasions in which this Court has
ended up ruling for the taxpayer on a dispute about fraud,
and still ended up imposing the penalty under Section 6673
because of the nature of the taxpayer’s arguments. So that,
too, in addition to the fraud addition to tax for 1993 is
before us at this point.
Now, Mr. Harrell, do you wish to make an opening
statement, and do you wish to have your trial memorandum
filed as part of your opening statement?
Mr. HARRELL: Yes. I would like to have my trial
memorandum with exhibits filed on record. That’s correct.
The Court then noted that the document that petitioner
offered was rather bulky and appeared to include a number of
different items. The following ensued:
THE COURT: Let’s do it this way. Mr. Harrell, would
you look at this package and just make sure that we’ve got
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