Kenneth P. Krueger - Page 10

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        position in a proceeding is frivolous or groundless.  Sec.                    
        6673(a)(1)(B).                                                                
             Petitioner has continuously asserted throughout these                    
        proceedings only tax-protester arguments in an effort to avoid                
        paying any income tax at all.  Courts have held in previous cases             
        that these arguments are without merit.  See, e.g., United States             
        v. Connor, 898 F.2d 942, 943 (3d Cir. 1990); Coleman v.                       
        Commissioner, 791 F.2d 68, 70 (7th Cir. 1986); Sauers v.                      
        Commissioner, 771 F.2d 64, 66 (3d Cir. 1985) (as to petitioner’s              
        claim that wages and salaries are not taxable income), affg. T.C.             
        Memo. 1984-367; Nestor v. Commissioner, supra at 167 (as to the               
        argument that a tax return reporting zero taxable income cannot be            
        changed to reflect income received); Dashiell v. Commissioner,                
        T.C. Memo. 2004-210 (as to petitioner’s claim that no Internal                
        Revenue Code section makes him liable).  We reject petitioner’s               
        boilerplate tax-protester arguments as frivolous and without                  
        merit.                                                                        
             Petitioner attached as Exhibit A to his response to the                  
        motion for summary judgment the index to the publication “The                 
        Truth about Frivolous Tax Arguments”, issued by the Internal                  
        Revenue Service, and claimed that “Nowhere * * * is tax liability             
        listed”.  Nevertheless, the publication covers every tax-protester            
        argument that he has made in these proceedings.  Because we find              
        petitioner’s arguments to be frivolous and groundless, we shall               






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