Elmer P. Scheckel - Page 12




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          Coleman v. Commissioner, supra.                                             
               Petitioner's position, at trial, consisted solely of tax               
          protester rhetoric.  Based on well-established law, petitioner's            
          position is frivolous and groundless.  See Crain v. Commissioner,           
          737 F.2d 1417, 1417 (5th Cir. 1984) ("We perceive no need to                
          refute these arguments with somber reasoning and copious citation           
          of precedent; to do so might suggest that these arguments have              
          some colorable merit.").                                                    
               We are also convinced that petitioner instituted and                   
          maintained this proceeding primarily, if not exclusively, for               
          purposes of delay.  Having to deal with this matter wasted the              
          Court's time, as well as respondent's.  Moreover, taxpayers with            
          genuine controversies may have been delayed.                                
               At trial, the Court acquainted petitioner with the pertinent           
          provisions of section 6673.  Nevertheless, petitioner persisted             
          with his protest agenda.                                                    
               In view of the foregoing, we will grant respondent’s oral              
          motion and require petitioner to pay a penalty to the United                
          States in the amount of $500 pursuant to the provisions of                  
          section 6673(a)(1).  See Coleman v. Commissioner, supra at 71-72;           
          Crain v. Commissioner, supra at 1417-1418.                                  











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