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section 6654. Consequently, respondent’s determination regarding
the section 6654 addition to tax is not sustained.
Although petitioner’s arguments were frivolous and without
merit, he was not previously warned that a penalty might be
imposed under section 6673(a). For this reason only, this Court
declines to impose a penalty under section 6673(a) but strongly
admonishes petitioner that if he persists in failing to file his
income tax returns and in pursuing tax-protester arguments, this
Court will not be so favorably inclined in the future.
In reaching our holdings herein, we have considered all
arguments made, and, to the extent not mentioned above, we find
them to be moot, irrelevant, or without merit.
To reflect the foregoing,
Decision will be entered
under Rule 155.
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Last modified: November 10, 2007