John Parks Trowbridge - Page 25

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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                  
               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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