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the constitutionality of the income tax, the validity of the
Sixteenth Amendment, or the legality of the income tax were
frivolous and would likely result in the imposition of a section
6673 penalty. Although, at trial, petitioner repeatedly stated
he was not attempting to make frivolous arguments, on brief, he
continued to present frivolous arguments.
Petitioner contended that there was no law that made him
liable for an income tax or required him to file an income tax
return. Petitioner submitted frivolous documents to respondent
and the Appeals Office, which provided specious arguments against
the filing of an income tax return and the Internal Revenue Code.
On the basis of the entire record, petitioner has instituted
proceedings primarily for delay and has advanced arguments that
are frivolous and groundless and warrant no further discussion.
See Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984)
(“We perceive no need to refute these arguments with somber
reasoning and copious citation of precedent; to do so might
suggest these arguments have some colorable merit.”). A penalty
in these cases is appropriate. Accordingly, the Court imposes a
section 6673 penalty on petitioner in the amount of $1,500 for
each of these cases for a total penalty of $3,000.
VIII. Conclusion
The Court found petitioner’s arguments regarding the
validity of the notices of deficiency to be frivolous.
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