- 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 of
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011