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a status they do not deserve. Crain v. Commissioner, 737 F.2d
1417 (5th Cir. 1984) Petitioner’s arguments are timeworn tax
protester arguments which have been rejected by the courts often
enough.
Petitioner states that he is not a tax protester and that he
has researched each of these arguments. Our answer to petitioner
is that his research has never gone far enough. He has never
found the many cases which have held his arguments to be invalid.
The short answer to petitioner’s arguments is that he is not
exempt from Federal income tax, and we so hold.
Section 6673 authorizes the Court to award a penalty to the
United States not in excess of $25,000 whenever it appears to the
Court that proceedings have been instituted or maintained by the
taxpayer primarily for delay, the taxpayer’s position in such
proceedings is frivolous or groundless, or the taxpayer
unreasonably failed to pursue available administrative remedies.
The arguments that petitioner presented to exempt himself from
tax liability are frivolous and groundless.
However respondent has not moved for an award under section
6673, and, in view of the petitioner’s success with regard to
several of the issues, we shall not impose this penalty at this
time. However, petitioner should be advised that if he raises
these tax protester arguments in the future, the Court may
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Last modified: May 25, 2011