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Respondent also determined that Mr. Morin is liable for an
addition to tax pursuant to section 6654 for failing to make
estimated tax payments for 1993 and that petitioners are liable
for additions to tax pursuant to section 6654 for failing to make
estimated tax payments for 1994 and 1995. Petitioners did not
offer any evidence at trial related to this issue, and they
failed to address it on brief. Therefore, we hold that Mr. Morin
is liable for an addition to tax pursuant to section 6654 for
failing to make estimated tax payments for 1993 and that
petitioners are liable for additions to tax pursuant to section
6654 for failing to make estimated tax payments for 1994 and
1995. See Rule 142(a).
By motion made at the conclusion of trial, respondent
requested that the Court impose a penalty pursuant to section
6673. Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty not to exceed
$25,000 if the taxpayer took frivolous positions in the
proceedings or instituted the proceedings primarily for delay. A
position maintained by the taxpayer is "frivolous" where 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).
Petitioners' position, based on stale and meritless
contentions, is manifestly frivolous and groundless, and they
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