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concepts, most of which have been rejected by the courts, and
posed them as reasons why he is not compelled to report or pay
Federal income tax. He has wasted the time and tied up the
resources of the Government with matters that are without
substance or merit. Accordingly, a $2,000 penalty under section
6673 will be imposed against petitioner.3
To reflect the foregoing,
An appropriate order and
decision will be entered.
3 Petitioner is also involved in some manner in two other
cases, now pending before this Court. He is admonished not to
continue presenting the same frivolous arguments in those cases
or he may subject himself to additional penalties under sec.
6673.
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Last modified: November 10, 2007