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liability for the section 6654 addition to tax applies.
Consequently, we hold petitioner liable for the section 6654(a)
additions to tax.
IV. Section 6673 Penalty
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay the United States a penalty, not to exceed
$25,000, if it appears that the taxpayer has instituted or
maintained a proceeding primarily for delay or that the
taxpayer’s position is frivolous or groundless. A taxpayer’s
position is frivolous or groundless if it is contrary to
established law and unsupported by a reasoned, colorable argument
for change in the law. Williams v. Commissioner, 114 T.C. 136,
144 (2000) (citing Coleman v. Commissioner, 791 F.2d 68, 71 (7th
Cir. 1986)).
Petitioner’s arguments regarding the constitutionality of
the Federal tax laws, the authority of the Federal Government to
impose an income tax, and the tax treatment of personal labor are
contrary to well-established law. We shall not address these
assertions “with somber reasoning and copious citation of
precedent; to do so might suggest that these arguments have some
colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1417
(5th Cir. 1984). Although we struck similar tax-protester
arguments from the petition and repeatedly admonished petitioner
at trial that by making these arguments he risked incurring a
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