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attention to specific pages of “The Truth About Frivolous Tax
Arguments” regarding petitioner’s contentions.
On August 21, 2006, respondent filed a motion for summary
judgment and to impose a penalty under section 6673.
On August 24, 2006, the Court ordered petitioner to file on
or before September 8, 2006, any objection to respondent’s motion
for summary judgment and to impose a penalty under section 6673.
On September 5, 2006, petitioner filed an objection to
respondent’s motion for summary judgment and to impose a penalty
under section 6673. In the objection, petitioner made frivolous
and groundless arguments.
On September 12, 2006, the Court ordered respondent’s motion
for summary judgment and to impose a penalty under section 6673
calendared for hearing at the Court’s San Diego, California,
session beginning September 25, 2006.
Petitioner appeared at the calendar call and made an oral
motion for a continuance which the Court denied. At the hearing
on respondent’s motion for summary judgment and to impose a
penalty under section 6673, petitioner filed a supplemental
response to motion for summary judgment. At the hearing,
petitioner made several frivolous objections which the Court
denied. Petitioner was evasive in answering the Court’s
questions.
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Last modified: November 10, 2007