- 6 -
Habersham-Bey v. Commissioner, 78 T.C. 304, 319-320 (1982).
Petitioner failed to do so. We hold that petitioner is liable
for additions to tax under section 6654(a).
Respondent moved for a penalty under section 6673. Under
section 6673, this Court may award a penalty to the United States
of up to $25,000 when the proceeding has been instituted or
maintained by the taxpayer primarily for delay or if the
taxpayer's position in such proceeding is frivolous or
groundless. See sec. 6673. Based on the record, we conclude
that such an award is appropriate in this case.
Petitioner has pursued a frivolous and groundless position
throughout this proceeding, and he has refused to cooperate in
the discovery and stipulation process. Petitioner had previously
made frivolous and groundless arguments in the U.S. Bankruptcy
Court for the Western District of Washington (Bankruptcy Court)
prior to our proceeding. The Bankruptcy Court clearly informed
petitioner that he is a taxpayer and that he is required to file
valid income tax returns. Petitioner has wasted the time and
resources of two courts.
Petitioner knew or should have known that his position was
groundless and frivolous, yet he persisted in maintaining this
proceeding primarily to impede the proper workings of our
judicial system and to delay the payment of his Federal income
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011