- 5 - Court. On the basis of well-established law, we find that petitioner's position is frivolous and groundless. The record in these cases convinces us that petitioner was not interested in disputing the merits of either the deficiencies in income taxes or the additions to tax determined by respondent in the respective notices of deficiency. Rather, the record demonstrates that petitioner regards these cases as vehicles to espouse his own misguided view of the tax laws of this country. We are also convinced that petitioner instituted and maintained these proceedings primarily, if not exclusively, for purposes of delay. Dealing with these matters wasted the Court's time and respondent's time, and taxpayers with genuine controversies were delayed. In view of the foregoing, we shall exercise our discretion under section 6673(a)(1) and require petitioner to pay penalties to the United States in the total amount of $25,000. See Fox v. Commissioner, 969 F.2d 951, 953 (10th Cir. 1992), affg. T.C. Memo. 1991-240; Crain v. Commissioner, 737 F.2d 1417, 1417-1418 (5th Cir. 1984); Coulter v. Commissioner, 82 T.C. 580, 584-586 (1984).Page: Previous 1 2 3 4 5 6 7 Next
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