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an unwillingness on the part of petitioner to respect the tax
laws of the United States. Petitioner has had a fair warning
that penalties would be imposed if he continued to make frivolous
arguments. Accordingly, we shall impose a penalty on petitioner
pursuant to section 6673 in the amount of $2,500.
To the extent not herein discussed, we have considered the
parties’ other arguments and found them to be irrelevant or
meritless.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011