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proceedings are frivolous or groundless. A position maintained
by the taxpayer is “frivolous” where it is “contrary to
established law and unsupported by a reasoned, colorable argument
for change in the law.” Coleman v. Commissioner, 791 F.2d 68, 71
(7th Cir. 1986).
The petition and amended petition contained shopworn tax-
protester rhetoric that has been universally rejected by this and
other Courts. After the majority of the petition and the entire
amended petition were stricken, petitioner served requests for
admissions and interrogatories on respondent relating to the tax-
protester arguments contained in the stricken portions.
Petitioner also refused to sign a decision document even though
there were no longer any issues in the case and did not make an
appearance at the calendar call to explain his refusal to sign
the decision documents.
In McQuatters I, petitioner made frivolous tax-protester
arguments akin to those advanced in the petition and amended
petition in the instant case, and this Court penalized petitioner
$1,000 pursuant to section 6673. At the hearing on the motion to
dismiss, petitioner was warned that if he continued to advance
these arguments and further delay the resolution of this case he
would be penalized again. Petitioner has failed to heed our
warnings. Accordingly, we shall grant respondent’s motion and
impose a penalty of $5,000 pursuant to section 6673.
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Last modified: May 25, 2011