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or thereafter, there is no abuse of discretion in the conclusion
reached in the 2004 supplemental determination. See RRA 1998
sec. 3401(d), 112 Stat. 750; Parker v. Commissioner, 117 T.C. 63
(2001); Parker v. Commissioner, T.C. Memo. 2005-294.
Section 6673 Penalty
In both his withdrawn and denied motions for summary
judgment, respondent sought imposition on petitioner of a penalty
under section 6673(a). Section 6673(a)(1) authorizes this Court
to impose a penalty of up to $25,000 upon the taxpayer whenever
it appears that proceedings have been instituted or maintained by
him primarily for delay or his position is frivolous or
groundless. Respondent having raised the issue, the Court
considers it.
A substantial portion of the contentions raised by
petitioner are classic, shopworn tax protester arguments. At
trial, petitioner maintained that he had no income tax liability
for 1990 through 1993 because he received income in exchange for
his labor. The Forms 1040X petitioner submitted for 1990, 1991,
and 1993 to dispute his previously reported tax liabilities all
contained such arguments as "no Code section makes me 'liable'
for income taxes", and "'income' * * * can only be a derivative
of corporate activity." Advancing such arguments in this Court,
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