- 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