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adjudication for all legal issues in controversy and asks that
the Court impose a penalty on the taxpayer, pursuant to sec.
6673, I.R.C., for maintaining frivolous arguments.
Because this is the second case in which petitioner raised
the same frivolous arguments, and because he had prior warning,
the Court, in granting respondent’s motion, is imposing a penalty
of $5,000.
Unless otherwise indicated, subsequent section references
are to the Internal Revenue Code in effect for the year in issue,
and all Rule references are to the Tax Court Rules of Practice
and Procedure. Petitioner resided in North Dakota when his
petition was filed in this case.
Background
Respondent filed substitute returns for petitioner for the
tax years 1997, 1998, and 1999, determining the following
deficiencies in Federal income tax, and additions to tax:
Addition to tax
Year Deficiency sec. 6651(a)(1)
1997 $5,427 $348.75
1998 7,422 409.28
1999 7,146 464.40
Respondent issued a notice of deficiency from which
petitioner filed a petition with the Court. During 1997, 1998,
and 1999, petitioner received wages from Peterson Mechanical,
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