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justiciable issue for review, we conclude that the petition fails
to state a claim for relief.3
As a final matter, we feel compelled to make mention of
section 6673(a)(1). That section provides in relevant part as
follows:
SEC. 6673. SANCTIONS AND COSTS AWARDED BY COURTS.
(a) Tax Court Proceedings.--
(1) Procedures Instituted Primarily for Delay,
Etc.--Whenever it appears to the Tax Court that--
(A) proceedings before it have been
instituted or maintained by the taxpayer primarily
for delay,
(B) the taxpayer’s position in such
proceeding is frivolous or groundless, * * *
the Tax Court, in its decision, may require the
taxpayer to pay to the United States a penalty not in
excess of $25,000.
See Wilkinson v. Commissioner, 71 T.C. 633 (1979), for a
discussion of the history of legislative efforts to discourage
frivolous appeals to this Court.
In the context of a deficiency action that we decided some
23 years ago, we stated as follows:
In recent times, this Court has been faced with
numerous cases, such as this one, which have been
commenced without any legal justification but solely
for the purpose of protesting the Federal tax laws.
3 The decision in this case will indicate that we sustain
respondent's administrative determination to proceed with
collection against petitioner. Our decision does not serve as a
review of respondent's determination as to petitioner's
underlying tax liability for 1988.
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