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petition set forth “Clear and concise lettered statements of the
facts on which petitioner bases the assignments of error”. We
dismissed each of the cases involved in Funk v. Commissioner,
supra, for failure to state a claim upon which relief could be
granted. In addition, we required each of the trusts to pay a
section 6673(a)(1) penalty in the amount of $1,000. Section
6673(a)(1) allows this Court to require a taxpayer to pay to the
United States a penalty not in excess of $25,000 where it appears
to the Court either that a taxpayer has instituted or maintained
a proceeding before the Court primarily for delay, or that the
taxpayer’s position in such a proceeding is frivolous or
groundless.
In the present case, prior to trial petitioner moved to
dismiss for lack of subject matter jurisdiction, and at trial he
moved for summary judgment. Both of these motions contained
frivolous arguments and were denied. Petitioner provided no
factual evidence at trial, instead relying upon a reiteration of
the frivolous arguments contained in the petition, motions, and
other correspondence to the Court. These frivolous arguments do
little more than recite code sections and case law which are
irrelevant, taken completely out of context, or are otherwise
misapplied. In this case, as in Funk v. Commissioner, supra, “We
perceive no need to refute these arguments with somber reasoning
and copious citation of precedent; to do so might suggest that
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Last modified: May 25, 2011