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fact exists requiring trial. Respondent is entitled to summary
judgment.
Section 6673(a)(1) provides that this Court may require the
taxpayer to pay a penalty not in excess of $25,000 whenever it
appears to this Court: (a) The proceedings were instituted or
maintained by the taxpayer primarily for delay; (b) the
taxpayer’s position is frivolous or groundless; or (c) the
taxpayer unreasonably failed to pursue available administrative
remedies. Respondent has moved that the Court impose a penalty
in the instant case. The record indicates that petitioner was
warned that this Court could impose a penalty if she persisted in
raising frivolous tax protester arguments. Despite being warned,
petitioner raised frivolous arguments throughout the section 6330
administrative process, in her petition to this Court, and in her
response, as supplemented, to respondent’s motion. Accordingly,
we shall impose a $1,000 penalty on petitioner pursuant to
section 6673.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011