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Discussion
Other than testimony as to his announced "legal" theory,
petitioner presented no evidence and has abandoned contesting any
justiciable issue raised by respondent's determinations. See
Rybak v. Commissioner, 91 T.C. 524, 566 n.19 (1988).
We see no need to address the frivolous legal theory of
petitioner. See Crain v. Commissioner, 737 F.2d 1417 (5th Cir.
1984); accord Casper v. Commissioner, 805 F.2d 902, 907 (10th
Cir. 1986), affg. T.C. Memo. 1985-154.
Petitioner has failed to prove any error in respondent's
determinations. Respondent's determinations of deficiencies in
and additions to tax for 1994 through 1998, inclusive, are
therefore sustained in their entirety.
At trial, respondent moved for penalties under section 6673,
sanctions and costs awarded by courts. Section 6673(a)(1)
authorizes the Tax Court to require a taxpayer to pay to the
United States a penalty not in excess of $25,000 whenever it
appears that proceedings have been instituted or maintained by
the taxpayer primarily for delay or that the taxpayer's positions
in such proceedings are frivolous or groundless.
A petition to the Tax Court is frivolous "if 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), affg. an unreported order of this
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