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tax required to be shown on the 2000 return or $5,000.
Accordingly, respondent has met his burden of production.
Petitioner did not present any evidence indicating
reasonable cause or substantial authority. Secs. 6662, 6664.
Accordingly, we sustain respondent’s penalty determination.
III. Section 6673 Penalty
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty not to exceed
$25,000 if the taxpayer took frivolous positions in the
proceedings or instituted the proceedings primarily for delay.
It is clear to the Court that petitioner has instituted and
maintained this proceeding primarily for delay. The Court
granted several requests to extend the time for petitioner to
perform certain actions including the time to file an amended
petition and two motions to extend time to file opening brief.
Notably, petitioner never filed any briefs.
Additionally, petitioner refused to meet with respondent in
advance of trial to prepare his case for trial. He designated
Boston, Massachusetts, as the place of trial even though he lived
in Missouri, and he did not appear at trial. He presented a new
theory of the case at calendar call (petitioner denied receiving
money from Dynamex or attaching a Form 1099 to his 2000 return),
and made respondent obtain new evidence on the eve of trial to
rebut the new theory. We believe this new theory was contrived
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