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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. Because petitioner did eventually work cooperatively with
respondent to help resolve the alleged tax deficiencies
themselves and because petitioner was not previously fully warned
of the section 6673 penalties, the Court declines to impose such
a penalty today. Nevertheless, the Court notes petitioner
submitted frivolous documents to the Court in the form of copies
of Internet Web site pages and copies of advertisements, which
provided specious arguments against the filing of an income tax
return. Petitioner, at trial and on brief, contended that no law
made him liable for an income tax or required him to file a Form
1040. The Court explicitly admonishes petitioner that he 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 petitioner’s contentions,
arguments, requests, and statements. To the extent not discussed
herein, we conclude that they are meritless, moot, or irrelevant.
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