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assert, that the Secretary prepared substituted tax returns for
petitioner for 1997, 1998, and 1999 pursuant to section 6020(b).
Consequently, because petitioner filed no tax returns (nor were
substituted tax returns prepared by the Secretary) for 1997, 1998,
or 1999, the addition to tax for failure to pay tax pursuant to
section 6651(a)(2) cannot be sustained. See Heisey v.
Commissioner, T.C. Memo. 2002-41.
Finally, respondent has requested us to require petitioner to
pay to the United States a penalty for instituting a frivolous
proceeding pursuant to section 6673. Section 6673(a)(1) authorizes
the Court to require a taxpayer to pay to the United States a
penalty, up to $25,000, whenever it appears that proceedings in
this Court have been instituted or maintained by the taxpayer
primarily for delay or that the taxpayer’s position in such
proceeding is frivolous or groundless. A taxpayer’s position is
frivolous or groundless “if it is contrary to established law and
unsupported by a reasoned, colorable argument for change in the
law.” Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986).
Petitioner was informed on several different occasions by
respondent that his position regarding the voluntary nature of
Federal income taxes was both frivolous and groundless. In
addition, he was cautioned by this Court that if he continued to
pursue his frivolous tax arguments, he could be required to pay a
penalty to the United States pursuant to section 6673(a).
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