- 8 -
of collection, or offer any spousal defenses. These issues are
now deemed conceded. Rule 331(b)(4).
Accordingly, we sustain respondent’s determination to
proceed with collection for 1992 and 1993.
II. Section 6673(a)
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty not to exceed
$25,000 if the taxpayer took frivolous positions in the
proceedings or instituted the proceedings primarily for delay. A
position maintained by the taxpayer is “frivolous” if 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).
Settlement Officer Feist repeatedly informed petitioner that
petitioner’s arguments were frivolous and groundless and provided
petitioner “The Truth About Frivolous Tax Arguments”, which
explains the defects in several of petitioner’s arguments.
Settlement Officer Feist also prepared and sent petitioner
several documents addressing petitioner’s frivolous and
groundless arguments with citations to the Constitution, the
Internal Revenue Code, and cases from the Supreme Court of the
United States, the U.S. Courts of Appeals, and the Court. At
trial, the Court informed petitioner that the arguments he was
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: November 10, 2007