-18-
This Court, the District Court for the Central District of
Illinois, and the Court of Appeals for the Seventh Circuit all
have described petitioner’s contentions as frivolous. Both this
Court and the District Court have imposed penalties against
petitioner under section 6673. The Court of Appeals has upheld
these impositions and, in one instance, imposed an additional
frivolous appeal penalty. Supra table 1.
Our findings include a brief sampling of petitioner’s
contentions at various stages of the instant case. In our
opinion on the motion in the instant case we warned petitioner
“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.” Harrell v. Commissioner, T.C. Memo. 1996-64.
Immediately before petitioner’s opening statement, we warned him
again. During the trial, the following colloquy occurred:
7(...continued)
(A) proceedings before it have been
instituted or maintained by the taxpayer primarily
for delay,
(B) the taxpayer’s position in such
proceeding is frivolous or groundless, or
(C) the taxpayer unreasonably failed to
pursue available administrative remedies,
the Tax Court, in its decision, may require the
taxpayer to pay to the United States a penalty not in
excess of $25,000.
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Last modified: May 25, 2011