John Norris - Back to the Tax Court for More 6673 Sanctions

[jcolvin2]

https://www.ustaxcourt.gov/InternetOrde ... ewer.aspx?

Excerpt:

In its May 27, 2015, order and decision in docket number 7682-14L, the Court imposed a penalty on Mr. Norris under section 6773 for making frivolous submissions to the Court. The petition in this case was filed months before we sanctioned Mr. Norris, and we might be inclined to give him the benefit of a doubt, thinking that he might have decided not to continue to press frivolous arguments. But three months after being sanctioned in docket number 7682-14L, Mr. Norris filed "Petitioner's Reply to CIR's Answer" in this case. In that document, he persisted in advancing the same frivolous arguments that we rejected in his prior case -- that he does not owe a Federal income tax liability because all of his income is from Tennessee. Because Mr. Norris perpetuated an argument for which he was previously sanctioned, an increased sanction is warranted. Accordingly, we will impose a penalty under section 6673(a)(1) of $5,000. We also caution Mr. Norris that the Court may impose a sanction of up to $25,000, and that continuing to pursue frivolous claims may result in further increased sanctions.

[Pottapaug1938]

All of a sudden, I envision a special kind of slot machine.

On the display above the spinning wheels, you see the phrase "Get Three Bars, And Win A Kiss From Your Choice of Waitresses In The Casino!!!" Our TP friends are like the schmuck who sits down, at the machine, and starts feeding in quarters -- without reading the sign which says "if you lose three times or more, you get belted in the jaw by one of our bouncers. Your odds of winning the kiss are 1 in 150,000,000,000."

Mr. Norris has already gotten belted in the jaw by the bouncers, more than once; and yet he gets back into his seat, convinced that the next pull of the lever will win him the sought-after smoocheroo.

[The Observer]

Except when it comes to TPs playing at the slot machine of detax, there are only two reels with the "bar" icon. That third reel never had a "bar" icon and we have warned them time and time again that they will never win. But they just keep fishing quarters out of their pocket...

[notorial dissent]

All of a sudden, I envision a special kind of slot machine.

On the display above the spinning wheels, you see the phrase "Get Three Bars, And Win A Kiss From Your Choice of Waitresses In The Casino!!!" Our TP friends are like the schmuck who sits down, at the machine, and starts feeding in quarters -- without reading the sign which says "if you lose three times or more, you get belted in the jaw by one of our bouncers. Your odds of winning the kiss are 1 in 150,000,000,000."

Mr. Norris has already gotten belted in the jaw by the bouncers, more than once; and yet he gets back into his seat, convinced that the next pull of the lever will win him the sought-after smoocheroo.

Which is why and how Las Vegas stays in business.