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proceedings instituted by the taxpayer primarily for delay or for
proceedings in which the taxpayer’s position is frivolous or
groundless. “A petition to the Tax Court, or a tax return, 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) (imposing
penalties on taxpayers who made frivolous constitutional
arguments in opposition to the income tax).
Groundless litigation diverts the time and energies of
judges from more serious claims; it imposes needless
costs on other litigants. Once the legal system has
resolved a claim, judges and lawyers must move on to
other things. They cannot endlessly rehear stale
arguments. Both appellants say that the penalties
stifle their right to petition for redress of
grievances. But there is no constitutional right to
bring frivolous suits, see Bill Johnson’s Restaurants,
Inc. v. NLRB, 461 U.S. 731, 743, 103 S.Ct. 2161, 2170,
76 L.Ed.2d 277 (1983). People who wish to express
displeasure with taxes must choose other forums, and
there are many available. * * * [Id. at 72.]
Respondent has not sought a section 6673 penalty in this
case. Petitioner indicates she relied on Irwin Schiff and was
naive about certain of her tax obligations. In this context and
where, as here, the petitioner does not appear to have been
warned about the possibility of a section 6673 penalty, the Court
concludes, giving petitioner the benefit of the doubt, that it is
not appropriate to impose a penalty in the instant case.
However, the Court explicitly admonishes petitioner that she may,
in the future, be subject to a penalty under section 6673 for any
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