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Commissioner, 80 T.C. 1111 (1983); see also Lysiak v.
Commissioner, 816 F.2d 311 (7th Cir. 1987).
The Court further warned petitioner that, if he persisted,
damages would be imposed under section 6673. Section 6673(a)
provides that, if the Court determines that proceedings are
maintained by a taxpayer primarily for delay or the position of a
taxpayer is groundless or frivolous, the Court may award a
penalty to the United States in an amount not in excess of
$25,000.
At the hearing, petitioner maintained the course that he had
charted in his petition. Accordingly, respondent’s motion to
dismiss for failure to state a claim will be granted.
Furthermore, petitioner’s arguments advanced here are frivolous,
and we award a penalty to the United States of $2,000 under
section 6673. See Coleman v. Commissioner, supra at 71.
An appropriate order of
dismissal and decision will be
entered.
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Last modified: May 25, 2011