Terry I. and Louise Major - Page 23

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          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                   
               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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