Lawrence Moore - Page 6

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               dependent upon any facts.  Therefore, discovery of                     
               unspecified facts allegedly in possession of the                       
               Commissioner is simply unnecessary in this case.  Second,              
               Moore offers no facts or evidence to establish that the                
               impartiality of the tax court judge might reasonably be                
               questioned.  Moore’s subjective beliefs and the tax court’s            
               adverse rulings in his case are insufficient to demonstrate            
               that the tax court judge was biased and prejudiced against             
               him. * * *                                                             
          Moore v. Commissioner, 66 Fed. Appx. 625, 626 (6th Cir. 2003).              
               In part because petitioner’s appeal was not decided before             
          the present case went to trial, we decline to require petitioner            
          to pay a penalty under section 6673(a)(1) at this time.                     
          Nevertheless, the imposition of such a penalty remains within the           
          discretion of this Court if petitioner continues to advance                 
          frivolous arguments which waste limited judicial and                        
          administrative resources.                                                   
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          


















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