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that respondent moves the Court to impose a penalty upon
petitioner under section 6673.
Section 6673(a)(1) provides that
Whenever it appears to the Tax Court that–-
(A) proceedings before it have been instituted or
maintained by the taxpayer primarily for delay,
(B) the taxpayer's position in such proceeding is
frivolous or groundless, or
(C) the taxpayer unreasonably failed to pursue
available administrative remedies,
the Tax Court, in its decision, may require the taxpayer to
pay to the United States a penalty not in excess of $25,000.
Respondent argues that penalties should be imposed because
petitioner instituted and/or is maintaining these proceedings
primarily for delay and because petitioner’s positions in these
proceedings are frivolous. In particular, respondent contends
that petitioner did not advance meaningful positions regarding
his 2003 or 2004 tax years and that the documents he filed were
frivolous and contained insulting and false accusations against
respondent’s employees, Court employees, and Judges of the Court.
The Court of Appeals for the Third Circuit has observed that
“the legislative history of §6673 supports the view that it is a
penalty statute designed to deter taxpayers from bringing
frivolous or dilatory suits, and not a damage provision enacted
to compensate the IRS.” Sauers v. Commissioner, 771 F.2d 64, 68
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Last modified: March 27, 2008