- 5 - record, we conclude that such an award is appropriate in this case. Petitioner has pursued a frivolous and groundless position throughout this proceeding. He is long familiar with the Court’s position on such tax protester arguments, as he has ample experience with this Court dating back to a March 24, 1988, Memorandum Sur Order in Bivolcic v. Commissioner, docket No. 38854-87, which holds against petitioner. In that case, petitioner argued that his wages were not income, and this Court held against petitioner and awarded the United States a penalty in the amount of $5,000 pursuant to section 6673. The Memorandum Sur Order resulted in an Order of Dismissal and Decision dated March 31, 1988. Petitioner filed a Motion to set aside the Order, which was denied. On appeal, the U.S. Court of Appeals for the Third Circuit held in favor of respondent. Regarding tax years different from those in the above mentioned case, the U.S. District Court for the District of New Jersey, in United States v. Bivolcic, Case No. Cr. 91-380(01), in 1992 convicted petitioner for failure to file tax returns under section 7203 and tax evasion under section 7201. Petitioner did not pay the tax liabilities as he was ordered to do by the District Court. After the Internal Revenue Service (IRS) issued a levy against his property, petitioner filed an action seeking to enjoin the IRS from filing notices of Federal Tax Liens and issuing Notices ofPage: Previous 1 2 3 4 5 6 Next
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