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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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Last modified: May 25, 2011