Kevin M. Moore - Page 9

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          position maintained by the taxpayer is “frivolous” where it is              
          “contrary to established law and unsupported by a reasoned,                 
          colorable argument for change in the law.”  Coleman v.                      
          Commissioner, 791 F.2d 68, 71 (7th Cir. 1986).                              
               At trial, the Court repeatedly advised petitioner to address           
          the issues in, and present evidence regarding, his case.  Instead           
          of presenting evidence or addressing the merits of his case,                
          petitioner belligerently shouted, yelled, and screamed irrelevant           
          questions repeatedly at the Court.  Petitioner repeatedly                   
          interrupted the Court and directed disrespectful statements to              
          the Court.  Additionally, rather than directing his attention to            
          his case or the Court, petitioner shouted and called out to                 
          approximately a dozen persons in the gallery disrespectful and              
          irrelevant remarks impugning the integrity of the Court.                    
               In Pierson v. Commissioner, 115 T.C. 576, 581 (2000), we               
          issued an unequivocal warning to taxpayers concerning the                   
          imposition of penalties pursuant to section 6673(a) on those                
          taxpayers who abuse the protections afforded by sections 6320 and           
          6330 by instituting or maintaining actions under those sections             
          primarily for delay or by taking frivolous or groundless                    
          positions in such actions.  Petitioner filed multiple frivolous             
          documents with the Court.  Petitioner’s position, based on stale            
          and meritless contentions, is manifestly frivolous and                      
          groundless, and he has wasted the time and resources of this                

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Last modified: November 10, 2007