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applicable in the respective amounts set forth in the notice of
deficiency.
Respondent requests that this Court impose a penalty
pursuant to section 6673 because petitioner has instituted this
proceeding primarily for delay. Respondent contends that
petitioner’s position is groundless and/or frivolous, and that
petitioner filed his petition as a protest to paying income
taxes.
Section 6673(a)(1) provides that this Court may require a
taxpayer to pay to the United States a penalty not in excess of
$25,000 whenever it appears that: (1) The taxpayer instituted or
maintained the proceedings primarily for delay; (2) the
taxpayer’s position in the proceeding is frivolous or groundless;
or (3) the taxpayer unreasonably failed to pursue available
administrative remedies.
We have previously imposed a penalty pursuant to section
6673(a)(1) against petitioner for asserting arguments similar to
those advanced herein. In docket No. 16369-05L, petitioner
raised similar frivolous arguments with respect to collection of
his income tax liabilities for 2000, 2001, and 2002, and
respondent filed a motion to dismiss for failure to state a claim
upon which relief can be granted and to impose a penalty under
section 6673. On December 23, 2005, this Court entered an order
of dismissal and decision in docket No. 16369-05L that respondent
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Last modified: May 25, 2011