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every level. Additionally, while petitioner did not raise
typical tax-protester arguments, petitioner’s actions and his
failure to introduce any evidence to support his claims closely
mirrors the tactics of many tax protesters. However, petitioner
was not warned until the conclusion of this case that a penalty
might be imposed under section 6673(a)(1). For this reason only,
we decline to impose a penalty under section 6673(a)(1). We
strongly admonish petitioner that if he persists in using tactics
of delay or in failing to cooperate with respondent in
proceedings hereafter, the Court will not be so favorably
inclined in the future.
In reaching our holdings, we have considered all arguments
made, and, to the extent not mentioned above, we conclude that
they are moot, irrelevant, or without merit.
To reflect the foregoing,
An appropriate order
and decision will be entered
under Rule 155.
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Last modified: November 10, 2007