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taxpayer takes positions that are frivolous or groundless or has
instituted or maintained proceedings primarily for delay. A
taxpayer’s position is frivolous if it is contrary to established
law and unsupported by a reasoned, colorable argument for change
in the law. Takaba v. Commissioner, 119 T.C. 285, 287 (2002).
The inquiry is objective; if a person should have known that his
position is groundless, a court may and should impose sanctions.
Id. Furthermore, a taxpayer’s failure to provide the
Commissioner with requested information and his failure to offer
evidence at trial pertaining to the substantive issues raised in
the notice of deficiency are evidence that a suit in this Court
was instituted primarily for delay. Stamos v. Commissioner, 95
T.C. 624, 638 (1990), affd. without published opinion 956 F.2d
1168 (9th Cir. 1992).
Respondent asks that we impose a penalty on petitioner
pursuant to section 6673(a)(1). Respondent argues that, by his
conduct, it is evident that petitioner instituted and maintained
these proceedings for delay, as well as to advance frivolous
arguments. Respondent asks us to consider the following.
Petitioner never substantively addressed the pertinent issues in
this case, which relate to the correct determination of tax and
various additions to tax for the years in issue. In
contravention of the Court’s Rules on assigning errors with
specificity, petitioner’s petition and amended petition averred
no particular facts with respect to respondent’s numerous
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