- 36 -
proceedings instituted by the taxpayer primarily for delay or for
proceedings in which the taxpayer’s position is frivolous or
groundless. “A petition to the Tax Court, or a tax return, is
frivolous if it is contrary to established law and unsupported by
a reasoned, colorable argument for change in the law.” Coleman
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
petitioner presents, 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.].
Page: Previous 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 NextLast modified: May 25, 2011