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the notices of deficiency. Wherefore, we hold that respondent’s
motion to dismiss for lack of prosecution will be granted and a
decision entered against petitioner.
Respondent’s Motion for Damages Under Section 6673(a)(1)
Under section 6673(a)(1), the Court may require a taxpayer
to pay a penalty not in excess of $25,000 if it appears that a
proceeding was instituted or maintained primarily for delay
and/or a taxpayer’s position is frivolous or groundless and/or a
taxpayer fails unreasonably to pursue available administrative
remedies. Respondent contends that petitioner failed to pursue
administrative remedies or cooperate in the development of this
case and that petitioner has, since 1992, advanced frivolous
positions in documents sent to respondent.
We have found petitioner’s argument that the Commissioner
and this Court have no authority or jurisdiction to determine
and/or decide that income of certain entities should be imputed
to petitioner to be frivolous. Taxpayers have been making the
same argument for over a decade, and other courts have already
found such arguments to be frivolous. In Sandvall v.
Commissioner, 898 F.2d 455, 458 (5th Cir. 1990), affg. T.C. Memo.
1989-189 and T.C. Memo. 1989-56, a case involving substantially
the same type of determination as was made for petitioner herein,
the Court of Appeals for the Fifth Circuit rejected “as patently
frivolous the * * * [taxpayers’] contention that the Tax Court
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