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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
irrelevant.
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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