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do so might suggest that these arguments have some
colorable merit. [Crain v. Commissioner, 737 F.2d 1417
(5th Cir. 1984)].
Because the petition and amended petition fail to state a
claim upon which relief can be granted, we shall grant
respondent’s motion to dismiss.
Section 6673
In his motion to dismiss, respondent further moved the Court
to impose a penalty, in an appropriate amount, pursuant to
section 6673, based upon the fact that petitioners have
instituted these proceedings primarily for the purpose of delay
and/or their position in the present case is frivolous or
groundless.
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty not in excess of
$25,000 whenever it appears that proceedings before it have been
instituted or maintained by the taxpayer primarily for delay, or
the taxpayer’s position in such proceeding is frivolous or
groundless.
Petitioners are not strangers to this Court. In Funk v.
Commissioner, T.C. Memo. 2000-169, this Court dismissed under
similar circumstances the petitioners’ petition for failure to
state a claim upon which relief can be granted and required them
to pay a penalty of $3,000 pursuant to section 6673(a)(1).
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