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penalty, in an amount up to $25,000, on a taxpayer if the
position or positions asserted in the case are frivolous or
groundless. Sec. 6673(a)(1)(B).
Petitioner’s arguments were those of a classic tax
protester. Petitioner stated at trial that he “was taught that
taxes were a slavery upon the people”. While petitioner
professed that he was not opposed to taxes, he was of the view
that he should pay only a “legal, lawful, constitutional tax”.
Petitioner did not define what he considered to be a legal tax,
asserting simply he did not believe he should be required to pay
taxes, even though he admitted his income did not come from the
church. Finally, petitioner acknowledged that he had appeared
before this Court at least once before and argued the same issue.
The Court also notes that in United States v. Buras, 633 F.2d
1356 (9th Cir. 1980), petitioner was convicted of willful failure
to file Federal income tax returns. On this record, the Court
will grant respondent’s oral motion and impose a penalty of $500
on petitioner for instituting a frivolous and groundless
petition.
Reviewed and adopted as the report of the Small Tax Case
Division.
An appropriate order and decision
for respondent will be entered.
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