- 7 - administrative resources. Previously, on its own motion, this Court has awarded damages to the United States under section 6673 where the taxpayer advanced frivolous and groundless contentions similar to those advanced by petitioner. See Abrams v. Commissioner, 82 T.C. 403, 408-413 (1984). Although we do not now impose a penalty under section 6673(a)(1), we caution petitioner that if he continues to advance such arguments to this Court, he will invite such penalties in the future. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011