- 6 - 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.Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011