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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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