- 8 - in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer's position in such proceeding is frivolous or groundless. A position is frivolous "if it is contrary to established law and unsupported by a reasoned, colorable argument for change in the law." Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986). Petitioner persisted in maintaining his frivolous arguments throughout this proceeding, even after being warned by the Court and after having received notice from the Court in a prior case.6 On the basis of the record, we conclude that the proceedings herein were instituted primarily for delay and that petitioner's position is both frivolous and groundless. Accordingly, we exercise our discretion and award a penalty to the United States under section 6673 in the amount of $5,000. See Coulter v. Commissioner, 82 T.C. 580, 584-586 (1984); Abrams v. Commissioner, 82 T.C. 403, 408-411 (1984). We have reviewed petitioner's other arguments and find them to be without merit. To reflect the foregoing, 6 Petitioner was before this Court in Reichenbach v. Commissioner, T.C. Memo. 1995-369, affd. without published opinion 99 F.3d 1139 (6th Cir. 1996). In that case, we found petitioner's "shopworn tax-protester type arguments" to be without merit.Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011