- 23 -
Ginter v. Southern, supra at 1229; see also Williams v.
Commissioner, T.C. Memo. 1999-277; Morin v. Commissioner, T.C.
Memo. 1999-240; Sochia v. Commissioner, T.C. Memo. 1998-294 (all
of which imposed a section 6673 penalty for tax protester
arguments).
Groundless litigation diverts the time and energies of
judges from more serious claims; it imposes needless costs
on other litigants. Once the legal system has resolved a
claim, judges and lawyers must move on to other things.
They cannot endlessly rehear stale arguments. Both
appellants say that the penalties stifle their right to
petition for redress of grievances. But there is no
constitutional right to bring frivolous suits, see Bill
Johnson’s Restaurants, Inc. v. NLRB, 461 U.S. 731, 743, 103
S.Ct. 2161, 2170, 76 L.Ed.2d 277 (1983). People who wish to
express displeasure with taxes must choose other forums, and
there are many available. * * * [Coleman v. Commissioner,
supra at 72.]
Respondent has not sought a section 6673 penalty in this case,
and the Court declines to impose such a penalty today. However,
the Court explicitly admonishes petitioners that they may, in the
future, be subject to a penalty under section 6673 for any
proceedings instituted or maintained primarily for delay or for
any proceedings which are frivolous or groundless.
The Court has considered all of petitioners’ contentions,
arguments, requests, and statements. To the extent not discussed
herein, we have found them to be meritless, irrelevant, or moot.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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