Gaylon L. Harrell - Page 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:                  

                              (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