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returns and litigate. Coleman v. Commissioner, 791 F.2d 68, 71
(7th Cir. 1986); see also Grasselli v. Commissioner, T.C. Memo.
1994-581 (quoting Coleman).
We have set forth in some detail the various arguments made
by petitioner during the course of this litigation. Petitioner
has wandered far afield from the track established by the
petition, that he had no income from any source subject to tax
and is not required to file a return (themselves frivolous
arguments). At various times, he has argued that the Sixteenth
Amendment does not authorize Congress to tax his income, his
services were worth what his employer paid him, the income tax is
voluntary, he is not a taxpayer, and he did not receive any
wages. He has asked respondent ridiculous questions and
threatened to put respondent’s agents on the stand and question
them on their basis for claiming that income is subject to tax.
He has delayed this case by asking for a continuance after having
been warned accurately by respondent’s counsel that his arguments
were frivolous. He did not heed Judge Marvel’s caution on the
same point. On the basis of petitioner’s activities in bringing
and prosecuting this case, we shall make absolute our order to
show cause by granting the motion for damages to the extent that
we shall impose on petitioner a penalty under section 6673(a)(1)
in the amount of $15,000.
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