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that makes only frivolous and groundless arguments makes no
justiciable claim”. Nis Family Trust v. Commissioner, 115 T.C.
523, 539 (2000); see also Funk v. Commissioner, 123 T.C. 213,
216-217 (2004) (a petition and an amended petition did not state
a claim upon which relief may be granted where they lacked a
clear statement of error and contained “nothing more than frivo-
lous rhetoric and legalistic gibberish”).
We find that petitioner’s claims in the petition and the
amended petition state no justiciable basis upon which relief may
be granted.
In respondent’s motion, respondent also asks the Court to
impose a penalty on petitioner under section 6673. Section
6673(a)(1) states in pertinent part:
Whenever it appears to the Tax Court that--
(A) proceedings before it have been insti-
tuted or maintained by the taxpayer primarily for
delay, [or]
(B) the taxpayer’s position in such proceed-
ing is frivolous or groundless, * * *
the Tax Court, in its decision, may require the tax-
payer to pay to the United States a penalty not in
excess of $25,000.
In the Court’s November 17, 2005 Order, the Court, inter
alia, indicated that the petition contains statements, conten-
tions, and arguments that the Court finds to be frivolous and
groundless. In that Order, the Court reminded petitioner about
section 6673(a)(1) and admonished him that, in the event he
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