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imposed the penalty on taxpayers who have raised frivolous and
groundless arguments with respect to the legality of the Federal
tax laws. See, e.g., Roberts v. Commissioner, 118 T.C. 365, 372-
373 (2002), affd. 329 F.3d 1224 (11th Cir. 2003); Call v.
Commissioner, T.C. Memo. 2005-289, affd. without published
opinion 99 AFTR 2d 2007-2526, 2007-1 USTC par. 50,492 (9th Cir.
2007).
The record clearly establishes that the only arguments made
by petitioner during the section 6330 proceeding and before this
Court were frivolous and/or groundless. Respondent warned
petitioner of the section 6673 penalty for instituting or
maintaining proceedings primarily for delay or for taking
positions that are frivolous and/or groundless. Despite
respondent’s warning, petitioner continued to assert frivolous
and groundless arguments during the section 6330 proceeding and
before this Court. Petitioner’s conduct deserves appropriate
sanction. Accordingly, we shall require petitioner to pay to the
United States a penalty under section 6673(a)(1) of $2,000.9
9Petitioner was criminally prosecuted and was convicted of
tax evasion in the U.S. District Court for the Northern District
of New York. Petitioner was sentenced to 5 years in jail, fined
$10,000, and ordered to pay all back taxes.
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