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present legitimate cases. Petitioner has also caused needless
expense and wasted resources for respondent, respondent’s
counsel, the proposed witness, and this Court. We do not, and
should not, countenance the use of this Court as a vehicle for a
disgruntled litigant to proclaim the alleged wrongdoing of
others, especially when that litigant has refused to obey an
appropriate court’s order to arbitrate his grievances.
In this case, petitioner received substantial amounts of
income in 1991, but he failed to pay income taxes on those
amounts. His defense to that failure is frivolous and wholly
without merit. We will require petitioner to pay a $10,000
penalty under section 6673(a).
Petitioner has advanced many other arguments in his
submissions to this Court. They appear to be variations of the
contentions we have addressed herein. We have considered all
those arguments, and, to the extent not specifically addressed
herein, we find them to be without merit.
In view of the foregoing,
Decision will be entered
under Rule 155.
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