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addition to tax under section 6654 is sustained with respect to
1999, 2000, and 2001.
V. Section 6673 Penalty
Section 6673(a)(1) authorizes the Tax Court to require a
taxpayer to pay a penalty not in excess of $25,000 whenever it
appears that proceedings have been instituted or maintained
primarily for delay or that the taxpayer’s position in such
proceeding is frivolous or groundless.
At trial in the instant case, the Court repeatedly warned
petitioner about the possibility of sanctions for frivolous
arguments advanced for purposes of delay. Counsel for respondent
likewise in his trial memorandum and during the proceedings
indicated an intent to file motions under section 6673 and did so
on October 22, 2004.
As noted in the preceding discussion, the meritless
procedural contentions put forth throughout this litigation are
indistinguishable from those rejected by the Court in cases such
as Rodriguez v. Commissioner, T.C. Memo. 2005-12; Spurlock v.
Commissioner, T.C. Memo. 2003-124; Wheelis v. Commissioner, T.C.
Memo. 2002-102; Lee v. Commissioner, T.C. Memo. 2002-95; and
Ruocco v. Commissioner, T.C. Memo. 2002-91.8 In each of the
just-cited rulings, we characterized the positions maintained
8 A number of these cases were expressly called to
petitioner’s attention, along with the corresponding citations,
during the trial in the instant matters.
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