Opinion ID: 652754
Heading Depth: 3
Heading Rank: 3

Heading: Sec. 6673 Penalty

Text: 12 Upon conclusion of the trial, the IRS filed a motion requesting that Dorsch be assessed a penalty under 26 U.S.C. Sec. 6673 on the grounds that Dorsch instituted and maintained these proceedings primarily for the purpose of delay and/or that Dorsch's position in the proceeding was frivolous or groundless. The Tax Court found that Dorsch and his attorney, indeed, were merely using the court as a forum to advance frivolous tax protester arguments and concluded that a penalty of $5,000 against Dorsch was appropriate. Order at 9-10. We review the Tax Court's decision to impose sanctions under Sec. 6673 for an abuse of discretion. Fox v. Commissioner, 969 F.2d 951, 953 (10th Cir.1992); Grimes v. Commissioner, 806 F.2d 1451, 1454 (9th Cir.1986). Here, there is clear support in the record to find that the arguments raised were objectively frivolous. See Coleman, 791 F.2d at 71-72. Thus, the Tax Court did not abuse its discretion in imposing the $5,000 penalty.