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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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