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Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters; Form 1099-MISC; and the stipulation of facts
establish that petitioner failed to pay any estimated tax for
1998.
Petitioner does not qualify for any of the exceptions listed
in section 6654(e). Accordingly, we hold that petitioner is
liable for the addition to tax pursuant to section 6654(a).
C. Section 6673
Under section 6673, this Court may require a taxpayer to pay
a penalty not to exceed $25,000 if the taxpayer takes a frivolous
position in the proceeding or institutes the proceeding primarily
for delay. A position maintained by the taxpayer is “frivolous”
where 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).
Petitioner’s protester rhetoric is manifestly frivolous and
groundless. He has wasted the time and resources of this Court
on more than one occasion.3 Petitioner’s insistence on making
protester type arguments after he was warned both in the current
proceedings and in prior proceedings before this Court indicates
3 Petitioner was before this Court regarding his 1997 tax
year, advancing similar protester arguments. Webster v.
Commissioner, T.C. Summary Opinion 2002-43. We sustained
respondent’s determination and warned petitioner that the
imposition of a sec. 6673 penalty was likely if petitioner
returned to this Court advancing similar arguments. Id.
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Last modified: May 25, 2011