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groundless. “A petition to the Tax Court, or a tax return, 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)(imposing
penalties on taxpayers who made frivolous constitutional
arguments in opposition to the income tax). Courts have ruled
that constitutional defenses to the filing requirement, such as
petitioner has apparently espoused, are groundless and wholly
without merit. Ginter v. Southern, supra at 1229; see also
Williams v. Commissioner, T.C. Memo. 1999-277; Morin v.
Commissioner, T.C. Memo. 1999-240; Sochia v. Commissioner, T.C.
Memo. 1998-294 (all of which imposed a section 6673 penalty for
tax protester arguments).
Groundless litigation diverts the time and energies of
judges from more serious claims; it imposes needless costs
on other litigants. Once the legal system has resolved a
claim, judges and lawyers must move on to other things.
They cannot endlessly rehear stale arguments. Both
appellants say that the penalties stifle their right to
petition for redress of grievances. But there is no
constitutional right to bring frivolous suits, see Bill
Johnson’s Restaurants, Inc. v. NLRB, 461 U.S. 731, 743, 103
S.Ct. 2161, 2170, 76 L.Ed.2d 277 (1983). People who wish to
express displeasure with taxes must choose other forums, and
there are many available. * * * [Coleman v. Commissioner,
supra at 72.]
Respondent has not sought a section 6673 penalty in this
case, and the Court declines to impose such a penalty today.
Petitioner did not submit any frivolous documents directed to the
Court, although such arguments were submitted to petitioner’s
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