- 8 - for its collection can be begun or, if a petition is filed, until a decision of this Court is final. See sec. 6213(a). Because the petitions fail to state a claim upon which relief can be granted, we shall grant respondent's motion to dismiss in each docket. See Rules 34(a)(1), 123(b); Scherping v. Commissioner, 747 F.2d 478 (8th Cir. 1984). Section 6673 We now consider that part of respondent’s motions that seeks an award of a penalty against petitioners under section 6673(a). Section 6673(a)(1) authorizes the Tax Court to require a taxpayer to pay to the United States a penalty not in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer’s position in such proceedings is frivolous or groundless. A petition is frivolous if it is contrary to established law, or unsupported by a reasoned, colorable argument for change in the law. See Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986), affg. an order of this Court. A review of the record in these cases satisfies us that petitioners are not interested in disputing the merits of the deficiencies, additions to tax, or penalties. Petitioners appear to regard these cases as a vehicle to present their views. ThePage: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011