Richard E. Marks - Page 4

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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                    
               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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