- 13 - frivolous and groundless litigation in this Court, and the warnings he has received in previous administrative and judicial proceedings regarding the consequences of pursuing frivolous and groundless arguments. Petitioner repeatedly has failed to file Federal income tax returns. He participated in administrative proceedings before the Internal Revenue Service and filed several cases in this Court in which he challenged the legitimacy of the tax system and repeatedly questioned his obligation to file tax returns. See Keenan v. Commissioner, T.C. Memo. 2006-45; Keenan v. Commissioner, T.C. Memo. 1998-388. During the previous administrative and judicial proceedings and the section 6330 hearing in this case, petitioner was warned of the consequences that may attach to his conduct challenging the tax system. See, e.g., Keenan v. Commissioner, T.C. Memo. 2006-45. Despite the warnings, petitioner has continued to challenge the validity of the tax system and of the assessments at issue in this case. Consequently, we shall require petitioner to pay to the United States a penalty under section 6673(a)(1) of $15,000. Other arguments raised by petitioner have been considered and are rejected as meritless. To reflect the foregoing, An appropriate order and decision will be entered.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13
Last modified: May 25, 2011