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delay. Furthermore, petitioners devoted much of their briefs to
shopworn arguments characteristic of the tax-protester rhetoric
that has been universally rejected by this and other courts. We
will not painstakingly address petitioners' assertions "with
somber reasoning and copious citation of precedent; to do so
might suggest that these arguments have some colorable merit."
Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).
Petitioners have wasted the time and resources of this Court.
Accordingly, we shall impose a penalty of $1,000 pursuant to
section 6673.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: May 25, 2011