- 28 -
groundless. In Pierson v. Commissioner, 115 T.C. 576, 581
(2000), we warned that taxpayers abusing the protections afforded
by sections 6320 and 6330 through the bringing of dilatory or
frivolous lien or levy actions will face sanctions under section
6673. We have since repeatedly disposed of cases premised on
arguments akin to those raised herein summarily and with
imposition of the section 6673 penalty. See, e.g., Craig v.
Commissioner, 119 T.C. at 264-265 (and cases cited thereat).
With respect to the instant matter, and despite petitioners’
denials in their objection to respondent’s motion for summary
judgment, we are convinced that petitioners instituted this
proceeding primarily for delay. Throughout the administrative
and litigation process, petitioners advanced contentions and
demands previously and consistently rejected by this and other
courts. They submitted lengthy communications quoting, citing,
using out of context, and otherwise misapplying portions of the
Internal Revenue Code, regulations, Supreme Court decisions, and
other authorities. While their procedural stance concerning
recording was correct, they ignored the Court’s explicit warning
that any further proceedings would be justified only in the face
of relevant and nonfrivolous issues.
Moreover, petitioners were, on multiple occasions, expressly
alerted to the potential use of sanctions in their case. Yet
Mr. Carrillo appeared at the trial session in Las Vegas without
Page: Previous 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 NextLast modified: May 25, 2011