Brian Timothy Brunner - Page 12

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          exceptions under section 6654(e), petitioner also is liable for             
          this addition to tax.                                                       
          V.   Section 6673 Penalty                                                   
               Section 6673 allows this Court to award a penalty to the               
          United States in an amount not in excess of $25,000 for                     
          proceedings instituted by the taxpayer primarily for delay or for           
          proceedings in which the taxpayer’s position is frivolous or                
          groundless.  “A petition to the Tax Court, or a tax return, is              
          frivolous if it is contrary to established law and unsupported by           
          a reasoned, colorable argument for change in the law.”  Coleman             
          v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986)(imposing                   
          penalties on taxpayers who made frivolous constitutional                    
          arguments in opposition to the income tax).  Courts have ruled              
          that constitutional defenses to the filing requirement, such as             
          petitioner presents, are groundless and wholly without merit.               
          Ginter v. Southern, 611 F.2d 1226, 1229 (8th Cir. 1979); see also           
          Williams v. Commissioner, T.C. Memo. 1999-277 (imposing section             
          6673 penalty for tax protester arguments); Morin v. Commissioner,           
          T.C. Memo. 1999-240 (imposing section 6673 penalty for tax                  
          protester arguments); Sochia v. Commissioner, T.C. Memo. 1998-294           
          (imposing section 6673 penalty for filing frivolous appeals).               
               Groundless litigation diverts the time and energies of                 
               judges from more serious claims; it imposes needless costs             
               on other litigants.  Once the legal system has resolved a              
               claim, judges and lawyers must move on to other things.                
               They cannot endlessly rehear stale arguments.  Both                    
               appellants say that the penalties stifle their right to                





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