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warning given by letter dated February 7, 2002, at the section
6330 hearing on March 28, 2002, and by the Court, petitioner
authorized Mr. Jewett to continue to assert frivolous arguments.
Petitioner should be treated the same as other taxpayers
similarly situated. Petitioner is not entitled to a free ride.
Dunham v. Commissioner, supra; Brodman v. Commissioner, supra.
As a result, we hold that a penalty of $5,000 against petitioner
is awarded to the United States in this case pursuant to section
6673(a)(1).
Mr. Jewett’s arguments do not present justiciable issues and
ignore established law. All of Mr. Jewett’s arguments on behalf
of petitioner had been rejected by the Court in numerous cases.
See Dunham v. Commissioner, supra; Brodman v. Commissioner, supra
(and the cases cited therein).
Mr. Jewett’s approach is an abuse of the judicial system
which can result in penalties being imposed upon him under
2(...continued)
(1) Procedures instituted primarily for delay,
etc.--Whenever it appears to the Tax Court that--
(A) proceedings before it have been instituted or
maintained by the taxpayer primarily for delay,
(B) the taxpayer’s position in such proceeding is
frivolous or groundless, or
(C) the taxpayer unreasonably failed to pursue
available administrative remedies,
the Tax Court, in its decision, may require the taxpayer to
pay to the United States a penalty not in excess of $25,000.
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