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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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