- 10 - 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 shallPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011