Eryck C. Aston - Page 13

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          been rejected by the U.S. Court of Appeals for the Ninth Circuit,           
          the court to which this case is appealable.  The Court further              
          advised petitioner that he was wasting the Court’s time with his            
          frivolous arguments.                                                        
               In Pierson v. Commissioner, 115 T.C. 576, 581 (2000), we               
          issued an unequivocal warning to taxpayers concerning the                   
          imposition of penalties pursuant to section 6673(a) on those                
          taxpayers who abuse the protections afforded by sections 6320 and           
          6330 by instituting or maintaining actions under those sections             
          primarily for delay or by taking frivolous or groundless                    
          positions in such actions.  Petitioner filed voluminous frivolous           
          documents and motions with the Court.  Furthermore, the Court               
          warned petitioner that he was wasting the Court’s time.                     
          Petitioner’s position, based on stale and meritless contentions,            
          is manifestly frivolous and groundless, and he has wasted the               
          time and resources of this Court.  We are convinced that                    
          petitioner instituted and maintained these proceedings primarily            
          for delay.  Accordingly, we shall impose a penalty of $25,000               
          pursuant to section 6673.                                                   
               To reflect the foregoing,                                              
                                                  An appropriate decision             
                                             will be entered.                         









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