Michael T. Crow - Page 9

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          primarily for delay, or that the taxpayer's position in a                   
          proceeding is frivolous or groundless.  A petition in the Tax               
          Court is frivolous "if it is contrary to established law and                
          unsupported by a reasoned, colorable argument for change in the             
          law."  Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986).            
          Prior to the trial, petitioner was advised by letter from the IRS           
          that his positions were frivolous and could lead to sanctions               
          against him if he persisted with such arguments.  At trial,                 
          respondent filed motions for imposition of the section 6673                 
          penalty.  Throughout his testimony, petitioner dwelt solely on              
          his protester arguments.  Those arguments are considered                    
          frivolous, and respondent’s motion will be granted.  The Court              
          will require petitioner to pay a penalty of $1,000 in each docket           
          number.                                                                     
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   


                                   An Order and Decision will be entered              
          for respondent in docket No. 1611-04S.                                      
                                   An Order and Decision will be entered              
          under Rule 155 in docket No. 6123-04S.                                      










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