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the petition the additions to tax under section 6654(a) that
respondent determined. Consequently, respondent is not required
under section 7491(c) to produce evidence that such additions to
tax are appropriate. See Funk v. Commissioner, supra at 216-218;
Swain v. Commissioner, supra at 363-365. On the record before
us, we find that petitioner has failed to carry his burden of
establishing that he is not liable for each of the years at issue
for an addition to tax under section 6654(a).
We now consider sua sponte whether the Court should impose a
penalty on petitioner under section 6673(a)(1). Section
6673(a)(1) authorizes the Court to require a taxpayer to pay a
penalty to the United States in an amount not to exceed $25,000
whenever it appears that a taxpayer instituted or maintained a
proceeding in the Court primarily for delay or that a taxpayer’s
position in such a proceeding is frivolous or groundless.
On several occasions before the parties submitted this case
under Rule 122, the Court (1) informed petitioner that the
petition contained statements, assertions, contentions, and
arguments that the Court found to be frivolous and groundless,
(2) reminded him about section 6673(a)(1), and (3) admonished him
that, in the event he were to continue to advance frivolous
and/or groundless statements, assertions, contentions, and
arguments, the Court would impose a penalty on him under section
6673(a)(1). Nonetheless, in the brief that petitioner filed in
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Last modified: May 25, 2011