In Uncategorized on 10/01/2019 at 15:41

See my blogpost “Repeat Business,” 5/3/18. Once again my prediction comes true; I said then that I was sure these players would be back again, and Michael C. Worsham, 2019 T. C. Memo. 132, filed 10/1/19, certainly fills the bill.

Take a look at my blogpost above-cited, and the blogpost therein referred to, for the backstory on Mike.

Mike’s got the usual protester “basis in labor” and “undelegated signer” arguments, that fall flat. I won’t go over them here.

But Mike has a new one: Section 6673 is unconstitutional because, says he, it inhibits Mike’s free speech.

I’ll let Judge Colvin take this one.

“First, section 6673 does not apply to, and therefore does not discourage, legitimate arguments.  There is no constitutional right to litigate frivolous claims without being sanctioned. Banat v. Commissioner, 80 F. App’x 705 (2d Cir. 2003); Sterner v. Commissioner, 867 F.2d 609 (4th Cir. 1989); Dixon v. Commissioner, 836 F.2d 546 (4th Cir. 1987), aff’g T.C. Memo. 1986-563; Larsen v. Commissioner, 765 F.2d 939, 941 (9th Cir. 1985).  Second, petitioner cites no authority holding that it is unconstitutional for a sanction to apply unequally to taxpayers and the government, and section 6673(a)(2)(B) authorizes the Court to impose costs on Government counsel who engage in unreasonable and vexatious litigation. Section 7430 entitles taxpayers, but not the Government, to payment of litigation expenses under certain circumstances.  Petitioner cites some rules from other courts which apply to both parties, but the existence of those rules does not address the constitutionality of a statute which does not apply equally to both parties.  Thus, we hold that section 6673 is not unconstitutional.” 2019 T. C. Memo. 132, at pp. 14-15.

But stick around. IRS moved for Section 6673 chops, and Judge Colvin will deal with that separately.

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