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The Court repeatedly warned petitioner that his arguments
repeatedly had been rejected as frivolous by this Court and the
U.S. Court of Appeals for the Fifth Circuit and that this Court
and U.S. Courts of Appeals have been imposing penalties against
taxpayers who pursue these frivolous arguments. Furthermore,
petitioner admitted that he was aware that some of the arguments
that he raised had been ruled on and rejected by the courts and
that the Fifth Amendment “is not really pertinent to my case”.
Despite warning petitioner numerous times at trial that his
arguments were frivolous and groundless and that pursuing such
arguments might result in the imposition of penalties against
him, petitioner persisted in making those arguments (including
the Fifth Amendment argument) at trial and on brief.4
We conclude that petitioner’s position was frivolous and
groundless and that petitioner instituted and maintained this
proceeding primarily for delay. Accordingly, pursuant to section
6673(a), we hold that petitioner is liable for a $15,000 penalty.
To reflect the foregoing,
Decision will be entered
under Rule 155.
4 Petitioner’s brief is 65 pages and basically reiterates
the frivolous and groundless arguments he raised at trial.
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Last modified: May 25, 2011