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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).
Respondent has not asked the Court to impose a penalty under
section 6673(a)(1), and the Court declines to impose such a
penalty. At the hearing the Court warned petitioner that he
would be subject to a section 6673(a)(1) penalty if he continued
to raise frivolous arguments and cause further delays.
Petitioner heeded the Court’s warning. The Court, therefore,
concludes that it is not appropriate to impose a penalty in the
instant case, but the Court explicitly admonishes petitioner that
he may, in the future, be subject to a penalty under section 6673
for any proceedings instituted or maintained primarily for delay
or for any proceedings which are frivolous or groundless.
The Court has considered all of petitioner’s contentions,
arguments, requests, and statements. To the extent not discussed
herein, we conclude that they are meritless, moot, or irrelevant.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011