-7- 70, that “the amount of the penalty may be greater if he persists with his tax protester position in the future.” Notwithstanding our warnings, petitioner continued advancing frivolous and groundless claims in these proceedings. Pursuant to section 6673, we require petitioner to pay to the United States a penalty of $5,000. We have considered all arguments made by the parties and have found those arguments not discussed herein to be irrelevant and/or without merit. To reflect the foregoing, An appropriate order and decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7
Last modified: May 25, 2011