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taxpayer’s position is frivolous or groundless. Section
6673(a)(1) applies to proceedings under section 6330. Pierson v.
Commissioner, 115 T.C. 576, 581 (2000). In proceedings under
section 6330, we have imposed the penalty on taxpayers who have
raised frivolous and groundless arguments with respect to the
legality of the Federal tax laws. See, e.g., Roberts v.
Commissioner, 118 T.C. 365, 372-373 (2002), affd. 329 F.3d 1224
(11th Cir. 2003); Eiselstein v. Commissioner, T.C. Memo. 2003-22;
Yacksyzn v. Commissioner, T.C. Memo. 2002-99.
In this case, the record for purposes of respondent’s motion
clearly establishes that the only arguments made by petitioners
during the administrative processing of this case were frivolous
and/or groundless. In their “Claim for Relief From Alleged
Notice of Lien or Levy”, petitioners argued, among other things,
that they are not liable for income tax, and they challenged the
Secretary’s delegation of authority to IRS employees to collect
unpaid taxes. In their letter to respondent dated December 28,
2002, petitioners again raised several frivolous arguments
including an argument that their tax liabilities were invalid
because the Sixteenth Amendment does not authorize a direct,
nonapportioned income tax on citizens. At the hearing, Mrs.
Gatlos again raised frivolous arguments regarding the
constitutionality of the income tax. In their petition,
petitioners continued to assert frivolous and/or groundless
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