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C. Section 6673 Penalty
Section 6673(a)(1) authorizes the Tax Court to require a
taxpayer to pay to the United States a penalty not in excess of
$25,000 whenever it appears that proceedings have been instituted
or maintained by the taxpayer primarily for delay or that the
taxpayer’s position in such proceedings is frivolous or
groundless. The purpose of this penalty provision is to deter
and penalize frivolous claims and positions. Bagby v.
Commissioner, 102 T.C. 596, 614 (1994).
This Court has repeatedly indicated its willingness to
impose such penalties in collection review cases, see, e.g.,
Pierson v. Commissioner, 115 T.C. 576 (2000), and has in fact
imposed such penalties in numerous cases, see Keene v.
Commissioner, T.C. Memo. 2002-277 (imposing a $5,000 penalty),
and cases cited therein at n.14.
Petitioner is a frequent litigator of groundless protests to
the validity of the Internal Revenue Code. Federal courts have
unequivocally rejected his protester arguments and sanctioned him
for raising them. See, e.g., Tornichio v. United States, 83 AFTR
2d 99-1516, 99-1 USTC par. 50,394 (6th Cir. 1999); Tornichio v.
United States, 83 AFTR 2d 99-1531 (6th Cir. 1999); Tornichio v.
United States, 81 AFTR 2d 98-1377, 98-1 USTC par. 50,299 (N.D.
Ohio 1998).
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