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universally rejected by this and other courts. Wilcox v.
Commissioner, 848 F.2d 1007 (9th Cir. 1988), affg. T.C. Memo.
1987-225; Carter v. Commissioner, 784 F.2d 1006, 1009 (9th Cir.
1986). We do not painstakingly address petitioner’s assertions
“with somber reasoning and copious citation of precedent; to do
so might suggest that these arguments have some colorable merit.”
Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).
Petitioner was warned several times by respondent and the
Court that his arguments were frivolous and without merit, and
that if he continued to advance them he could be subject to a
penalty of up to $25,000. Even after receiving repeated
warnings, and the Court imposing a penalty of $2,500 pursuant to
section 6673 in another docket only 7 months before the trial of
this case, petitioner continued to advance frivolous and
meritless arguments.
We conclude petitioner’s position was frivolous and
groundless and that petitioner instituted and maintained these
proceedings primarily for delay. Accordingly, pursuant to
section 6673(a), we hold petitioner is liable for a $5,000
penalty.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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