Joseph John Martella - Page 12

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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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