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reliance on misguided constitutional beliefs is not reasonable.
Edwards v. United States, 680 F.2d at 1271 n.2; see also Ginter
v. Southern, 611 F.2d 1226, 1229 (8th Cir. 1979).
On the basis of the record in this case, the Court concludes
that respondent’s relevant burdens of production and proof have
been met. Specifically, respondent provided Forms 4340 showing
that petitioners did not file a return for the 2001 taxable year.
Petitioners have not provided any evidence that they filed a tax
return for 2001 or that their failure to file was due to
reasonable cause. Therefore, the Court sustains the imposition
of an addition to tax under section 6651(a)(1).
V. Section 6673 Penalty
Section 6673 allows this Court to award a penalty to the
United States in an amount not in excess of $25,000 for
proceedings instituted by the taxpayer primarily for delay or for
proceedings in which the taxpayer’s position is frivolous or
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 presents, are groundless and wholly without merit.
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