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6673(a)(1). Section 6673(a)(1) allows this Court to award a
penalty not in excess of $25,000 when proceedings have been
instituted or maintained primarily for delay, or where the
taxpayer’s position is frivolous or groundless; i.e., it is
contrary to established law and unsupported by a reasoned,
colorable argument for a change in the law. Coleman v.
Commissioner, 791 F.2d 68, 71 (7th Cir. 1986), affg. in part an
unreported order of this Court. We believe, and we note that
this Court has previously held, that a penalty against petitioner
is appropriate. Petitioner has been admonished in two opinions
of this Court against “[presenting] to the Court nothing more
than tax protester rhetoric and legalistic gibberish, which have
absolutely no merit and deserve no further attention from this
Court.” Howard v. Commissioner, T.C. Memo. 2000-222 (quoting
Howard v. Commissioner, T.C. Memo. 1998-57). Likewise, here, the
positions argued by petitioner are frivolous and wholly without
merit. Accordingly, we shall grant respondent’s motion and
require petitioner to pay a penalty to the United States in the
amount of $7,500 under section 6673(a)(1).
To reflect the foregoing,
Decision will be entered for
respondent and an appropriate
order will be entered for the award
of the penalty under section 6673.
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Last modified: May 25, 2011