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We see no need to catalog petitioner’s arguments and
painstakingly address them. As the Court of Appeals for the
Fifth Circuit has remarked: “We perceive no need to refute these
arguments with somber reasoning and copious citation of
precedent; to do so might suggest that these arguments have some
colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1418
(5th Cir. 1984).
The question that remains is whether respondent nevertheless
must offer evidence in support of the addition to tax under
section 6651(a)(1). Respondent cites our holding in Swain v.
Commissioner, 118 T.C. 358 (2002), in support of his position
that he is not obliged to offer such evidence in this case.
In Swain v. Commissioner, supra, the taxpayer filed a
petition contesting a notice of deficiency in which the
Commissioner determined that the taxpayer was liable for income
tax deficiencies and accuracy-related penalties under section
6662(a) for the years in issue. In response to the petition, the
Commissioner filed (and we granted) a motion to strike the vast
majority of the allegations in the petition on the ground that
such allegations were frivolous and groundless. The only
allegation remaining in the petition related to the taxpayer’s
argument that the period of limitations on assessment had
expired.
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