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petitioner regards this proceeding as nothing other than as a
vehicle to protest the tax laws of this country and to espouse
his own misguided views, which we regard as frivolous and
groundless. In short, having to deal with this matter wasted the
Court's time, as well as respondent's.
Under the circumstances, we shall grant that part of
respondent’s motion that moves for the imposition of a penalty in
that we shall impose a penalty on petitioner pursuant to section
6673(a)(1) in the amount of $1,000.
In order to give effect to the foregoing,
An appropriate order granting
respondent's motion and decision
will be entered.
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Last modified: May 25, 2011