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v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986) (imposing
penalties on taxpayers who made frivolous constitutional
arguments in opposition to the income tax). Courts have ruled
that constitutional defenses to the filing requirement, such as
petitioners present, are groundless and wholly without merit.
Ginter v. Southern, 611 F.2d 1226, 1229 (8th Cir. 1979); see also
Brunner v. Commissioner, T.C. Memo. 2004-187, affd. per curiam
142 Fed. Appx. 53 (3d Cir. 2005); Williams v. Commissioner, T.C.
Memo. 1999-277; Morin v. Commissioner, T.C. Memo. 1999-240;
Sochia v. Commissioner, T.C. Memo. 1998-294 (all of which imposed
a section 6673 penalty for tax protester arguments).
Groundless litigation diverts the time and
energies of judges from more serious claims; it imposes
needless costs on other litigants. Once the legal
system has resolved a claim, judges and lawyers must
move on to other things. They cannot endlessly rehear
stale arguments. Both appellants say that the
penalties stifle their right to petition for redress of
grievances. But there is no constitutional right to
bring frivolous suits, see Bill Johnson’s Restaurants,
Inc. v. NLRB, 461 U.S. 731, 743, 103 S.Ct. 2161, 2170,
76 L.Ed.2d 277 (1983). People who wish to express
displeasure with taxes must choose other forums, and
there are many available. * * * [Coleman v.
Commissioner, supra at 72.].
Respondent did not request a section 6673 penalty; however, the
Court chooses to impose a penalty today. This Court warned
petitioners at trial that they might be liable for a penalty
under section 6673 for raising frivolous arguments. However, at
trial and on brief, Mr. Lundgren continued to present
petitioners’ case using meritless and groundless arguments such
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