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and Notice of Your Right to a Hearing, sent to petitioner with
respect to his tax liabilities.
Finally, respondent has moved for a penalty under section
6673 on the ground that petitioner’s arguments are frivolous and
that he instituted and maintained this proceeding merely for
delay. Section 6673 provides that this Court may impose a
penalty, not to exceed $25,000, where it is found that a
taxpayer’s position in the proceeding is frivolous and/or that
the proceeding was instituted and maintained primarily for delay.
Section 6673 penalties may be imposed in a lien and levy case.
Pierson v. Commissioner, 115 T.C. 576, 580-581 (2000).
In addition to questioning the authenticity of respondent’s
documentation, petitioner has interposed protester arguments
which have, on numerous occasions, been rejected by the courts.
In order to support his arguments, petitioner has selectively
picked phrases out of context from statutes and rulings. In so
doing, petitioner chose to ignore more current or complete
statements of the law. In that same vein, petitioner has chosen
to ignore and/or not follow case precedent and interpretation of
the statutory law. In that regard, petitioner has insinuated
that he is subject only to legal precedent of the Supreme Court
and that legal precedent of lower courts (such as the United
States Tax Court) is binding only with respect to the particular
taxpayer who was the subject of a specific case.
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Last modified: May 25, 2011