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Despite these judicial rebuffs and sanctions, petitioner has
instituted the instant action (involving in part the same tax
years that were at issue in the cases cited above), raising many
of these same types of frivolous arguments, as well as others.
We are convinced that he has instituted this action primarily for
delay; his positions in this proceeding are frivolous and
groundless.
Some 5 months before trial, respondent provided petitioner
with a copy of Monaghan v. Commissioner, T.C. Memo. 2002-16, in
which this Court imposed penalties under section 6673(a)(1).
Shortly before trial, this Court explicitly warned petitioner
that his continued reliance on frivolous arguments would expose
him to sanctions of up to $25,000 under section 6673. Petitioner
has been undeterred by these warnings and by the sanctions
previously imposed by the courts. Accordingly, in furtherance of
the purpose of section 6673(a) to deter such proceedings
instituted primarily for delay, we believe a more significant
sanction is appropriate here. Pursuant to section 6673, we
require petitioner to pay to the United States a penalty of
$12,500.
All other arguments raised by petitioner and not expressly
discussed herein are without merit. To reflect the foregoing,
Decision will be
entered for respondent.
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Last modified: May 25, 2011