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The purpose of section 6673 “is to compel taxpayers to think
and to conform their conduct to settled principles before they
file returns and litigate.” Coleman v. Commissioner, 791 F.2d
68, 71 (7th Cir. 1986); see also Grasselli v. Commissioner, T.C.
Memo. 1994-581 (quoting Coleman). A taxpayer’s position is
frivolous if it is contrary to established law and unsupported by
a reasoned, colorable argument for change in the law. E.g., Nis
Family Trust v. Commissioner, 115 T.C. 523, 544 (2000). We need
not find specific damages to invoke section 6673(a)(1); rather,
that section is a penalty provision, intended to deter and
penalize frivolous claims and positions in deficiency
proceedings. Bagby v. Commissioner, 102 T.C. 596, 613-614
(1994).
Petitioners do not here argue for any change in the law, and
there is no plausible argument that, as maintained in the
disclaimers attached to their Forms 1040 and 1040EZ, the payment
of income taxes is voluntary. E.g., Woods v. Commissioner, 91
T.C. 88, 90 (1988). Similarly, there is no plausible argument
that, as maintained in the petitions, subjecting petitioners to
the same rate of tax that applies to Federal employees
constitutes impermissible disparate treatment. See Rogers v.
Commissioner, T.C. Memo. 2001-20, affd. without published opinion
281 F.3d 1278 (5th Cir. 2001). Whatever legitimate arguments may
underlie their assignments of error, petitioners have emphasized
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