Christopher Kiley - Page 25

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          protest the tax laws of this country and to espouse his own                 
          misguided views, which we regard as frivolous and groundless.               
          E.g., Tolotti v. Commissioner, T.C. Memo. 2002-86.  In short,               
          having to deal with this matter wasted the Court's time, as well            
          as respondent's, and taxpayers with genuine controversies may               
          have been delayed.                                                          
               Under the circumstances, we shall grant that part of                   
          respondent’s motion that moves for the imposition of a penalty in           
          that we shall impose a penalty on petitioner pursuant to section            
          6673(a)(1) in the amount of $5,000.                                         
               C.  Conclusion                                                         
               We have considered all of petitioner’s arguments that are              
          not discussed herein, and we find them to be without merit and/or           
               In order to give effect to the foregoing,                              

                                             An appropriate order granting            
                                        respondent's motion and decision              
                                        for respondent will be entered.               

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Last modified: May 25, 2011