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Cir. 1986)(taxpayer’s argument that he is not a taxpayer is
frivolous); Tolotti v. Commissioner, T.C. Memo. 2002-86
(taxpayer’s argument that Commissioner must identify
constitutional and statutory provisions that make taxpayer liable
for Federal income tax is frivolous), affd. 70 Fed. Appx. 971
(9th Cir. 2003). We shall not refute frivolous arguments with
copious citation and extended discussion. Williams v.
Commissioner, 114 T.C. 136, 138-139 (2000) (citing Crain v.
Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984)). Respondent
informed petitioner that petitioner risked monetary penalty by
making such arguments, but petitioner continued to waste the
limited resources of the Federal tax system. Consequently,
pursuant to section 6673(a)(1), we shall require petitioner to
pay to the United States a penalty of $10,000.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011