Opinion
18425-19
06-09-2021
Leslie Karl Truex Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
L. Paige Marvel Judge
This case was called from the calendar of the Court's Salt Lake City, Utah, Trial Session on June 7, 2021, for a remote hearing on respondent's Motion to Impose Sanctions. Both parties appeared and were heard. At the hearing, petitioner raised only frivolous arguments. On June 4, 2021, petitioner filed a Motion to Dismiss. Prior to petitioner filing his Motion to Dismiss, petitioner filed a motion for summary judgment that asserted only frivolous, irrelevant, and groundless arguments. Petitioner's motion for summary judgment was denied. Petitioner was warned that if he continued to put forth such frivolous and groundless positions or that petitioner instituted this proceeding primarily for the purpose of delay, the Court may impose a penalty of up to as much as $25,000 under section 6673(a).
In petitioner's Motion to Dismiss, filed June 4, 2021, petitioner continues to raise a number of arguments that uniformly have been rejected by the courts as frivolous, irrelevant and groundless arguments. The Court has stated in Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984), that "[w]e perceive no need to refute these arguments with somber reasoning and copious citation of precedent; to do so might suggest that these arguments have some colorable merit." Therefore, petitioner's Motion to Dismiss will be denied. Accordingly, it is
ORDERED that petitioner's Motion to Dismiss, filed June 4, 2021, is hereby denied.