William G. Koenig - Page 20




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               We are convinced that petitioner instituted the present                
          proceeding primarily for delay.  In this regard, it is clear that           
          petitioner regards this proceeding as nothing but a vehicle to              
          protest the tax laws of this country and to espouse his own                 
          misguided views, which we regard as frivolous and groundless.               
          E.g., Tolotti v. Commissioner, T.C. Memo. 2002-86.  In short,               
          having to deal with this matter wasted the Court's time, as well            
          as respondent's, and taxpayers with genuine controversies may               
          have been delayed.                                                          
               Also relevant is the fact that the petitioner was made aware           
          of the fact that he could be subject to a penalty for instituting           
          or maintaining a lien or levy action primarily for delay or for             
          advancing frivolous or groundless arguments in such an action.              
          In this regard, the Appeals officer’s letter dated April 22,                
          2002, furnished petitioner with a copy of Davis v. Commissioner,            
          T.C. Memo. 2001-87, a case in which this Court imposed on the               
          taxpayer a $4,000 penalty pursuant to section 6673(a) for making            
          frivolous and groundless arguments in a collection review                   



               7(...continued)                                                        
          Commissioner, T.C. Memo. 2002-316 (imposing a penalty in the                
          amount of $2,500); Kiley v. Commissioner, T.C. Memo. 2002-315               
          (imposing a penalty in the amount of $5,000); Rennie v.                     
          Commissioner, T.C. Memo. 2002-296 (imposing a penalty in the                
          amount of $1,500); Tornichio v. Commissioner, T.C. Memo. 2002-291           
          (imposing a penalty in the amount of $12,500); Keene v.                     
          Commissioner, T.C. Memo. 2002-277 (imposing a penalty in the                
          amount of $5,000), and numerous other cases cited therein at                
          n.14.                                                                       





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