Terry I. and Louise Major - Page 22

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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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