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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.
This is not the first time that petitioner has wasted the
time of the Federal courts and the Commissioner with arguments
like the ones made in this case. Petitioner attached to his
petition a copy of a motion to dismiss for failure to state a
claim upon which relief can be granted, which was filed by
respondent in Kolker v. Commissioner, docket No. 567-03, another
case commenced by petitioner in this Court. In docket No. 567-
03, petitioner made arguments identical in most respects to those
raised in this case. We granted respondent’s motion to dismiss
and imposed a penalty of $10,000 under section 6673 because of
petitioner’s frivolous arguments. The U.S. Court of Appeals for
the Ninth Circuit affirmed our order in an unpublished opinion
and imposed an additional penalty of $1,500 under section 6673.
Kolker v. Commissioner, No. 03-74029 (9th Cir. July 26, 2004).
Petitioner has had plenty of warning that he risked
incurring a monetary penalty by making these arguments.
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