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collection action, or offer alternative means of collection.
These issues are now deemed conceded. See Rule 331(b)(4).
Accordingly, we conclude that respondent did not abuse his
discretion, and we sustain respondent’s determination to proceed
with collection.
III. Section 6673
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 or groundless positions in
the proceedings or instituted the proceedings primarily for
delay. A position maintained by the taxpayer is “frivolous”
where 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); see also Hansen v.
Commissioner, 820 F.2d 1464, 1470 (9th Cir. 1987) (section 6673
penalty upheld because taxpayer should have known claim was
frivolous).
Petitioner filed frivolous documents and motions with the
Court. Petitioner has advanced shopworn arguments characteristic
of tax-protester rhetoric that has been universally rejected by
this and other courts.3 Wilcox v. Commissioner, 848 F.2d 1007
3 Petitioner advanced similar frivolous arguments in
Florance v. Commissioner, T.C. Memo. 2005-60 (docket No. 11782-
03). That case also was on the Court’s Dallas, Texas, session
beginning Dec. 6, 2004.
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