Richard Hamzik - Page 7

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          taxes, the Court of Federal Claims dismissed petitioner’s and his           
          wife’s amended complaint for failure to state a claim upon which            
          relief can be granted.2  The court noted that the arguments made            
          by petitioner and his wife in support of their amended complaint,           
          arguments which are similar to the arguments made by petitioner             
          here, are “commonly made by tax protestors such as plaintiffs * *           
          * [and] have been rejected, flatly and uniformly, by other                  
          courts, and are rejected by this court as well.”  Id.  Fourth, in           
          a letter that Appeals sent to petitioner in connection with his             
          request for a section 6330 hearing as to the subject year, among            
          other years, Appeals informed petitioner that the arguments which           
          he made in his request were frivolous or groundless.  Those                 
          arguments were similar to the arguments which petitioner makes              
          here.                                                                       
               Petitioner’s insistence in this proceeding on pursuing his             
          fruitless arguments has consumed the valuable time and effort of            
          this Court (and of respondent) that could have otherwise been               
          devoted to resolving bona fide claims of other taxpayers.  See              
          Cook v. Spillman, 806 F.2d 948 (9th Cir. 1986).  Petitioner was             
          specifically warned by the Court of the likelihood of a penalty             
          under section 6673 if he persisted in his frivolous arguments,              


               2 Respondent in his motion alleges that petitioner has                 
          another case pending before the Court of Federal Claims regarding           
          a tax refund for 2000.  Petitioner in his response does not deny            
          either of these assertions.                                                 





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