- 5 -
Service and from the TRW pension plan for 2000 were income and
taxable to petitioner.
In docket No. 9757-05L, a section 6330 case regarding
collection of petitioner’s 1999 tax liability, respondent filed a
motion for summary judgment and to impose a penalty under section
6673. In docket No. 9757-05L, petitioner advanced frivolous and
groundless arguments, and on March 20, 2006--7 months prior to
the trial of the instant case--the Court entered an order and
decision granting respondent’s motion to impose a penalty under
section 6673 and imposing a penalty of $2,500 pursuant to section
6673.
Furthermore, in the case at bar, on May 4, 2006, in an order
granting partial summary judgment to respondent, this Court
stated: “Petitioner is admonished not to pursue frivolous
arguments which have been rejected by both this Court and the
Court of Appeals for the Ninth Circuit. Should petitioner
continue to pursue those frivolous arguments, this Court will
impose a penalty on petitioner under section 6673.” At trial,
the Court reminded petitioner of this admonishment. Petitioner
stated that he was familiar with section 6673.
Petitioner continued to advance frivolous arguments, e.g.,
the definition of “income” in section 61 “is used in its
constitutional sense” and shopworn arguments regarding the 16th
Amendment characteristic of tax-protester rhetoric that has been
Page: Previous 1 2 3 4 5 6 Next
Last modified: November 10, 2007