                          T.C. Memo. 1999-152



                        UNITED STATES TAX COURT



                    ROBERT L. HAWES, Petitioner v.
             COMMISSIONER OF INTERNAL REVENUE, Respondent



        Docket No. 10611-98.                      Filed May 5, 1999.



        Robert L. Hawes, pro se.

        Paul K. Voelker, for respondent.



                          MEMORANDUM OPINION

        DINAN, Special Trial Judge:   This case was heard pursuant to

the provisions of section 7443A(b)(3) and Rules 180, 181, and

182.1



        1
          Unless otherwise indicated, all section references are
to the Internal Revenue Code in effect for the taxable years in
issue. All Rule references are to the Tax Court Rules of
Practice and Procedure.
                               - 2 -

     Respondent determined deficiencies in petitioner's Federal

income taxes for 1991 and 1993 in the amounts of $6,154 and

$6,290, respectively, additions to tax pursuant to section

6651(a)(1) in the amounts of $1,539 and $1,573, respectively, and

additions to tax pursuant to section 6654(a) in the amounts of

$296 and $62, respectively.

     The issues for decision are:   (1) Whether petitioner has

proved any error in respondent's determinations in the statutory

notice of deficiency, and (2) whether we should, sua sponte,

impose a penalty on petitioner pursuant to section 6673(a).

     No stipulations of fact were filed in this case.   Petitioner

resided in Las Vegas, Nevada, on the date the petition was filed

in this case.

     Petitioner did not file Federal income tax returns for the

taxable years in issue.   In a statutory notice of deficiency,

respondent determined that petitioner received and failed to

report gross income from various sources during the taxable years

in issue, including employee wages, nonemployee compensation,

unemployment compensation, and interest income.   Respondent also

determined that petitioner is liable for the section 6651(a)(1)

additions to tax for failing to file his returns for the taxable

years in issue.   Respondent also determined that petitioner is

liable for the section 6654(a) additions to tax for failing to

make estimated tax payments for the taxable years in issue.
                                - 3 -

     The first issue for decision is whether petitioner has

proved any error in respondent's determinations in the statutory

notice of deficiency.    Based on the record, we find that

petitioner has failed to prove any error in respondent's

determinations.    See Rule 142(a).   We will not address

petitioner's tax protester ramblings which were asserted in the

attachments to his petition, in attachments to his trial

memorandum, and at trial.    As was stated by the Court of Appeals

for the Fifth Circuit:    "We 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."    Crain v. Commissioner, 737 F.2d 1417, 1417

(5th Cir. 1984).    We hold that respondent's determinations of

deficiencies in petitioner's Federal income taxes for 1991 and

1993 and additions to tax pursuant to sections 6651(a)(1) and

6654(a) for 1991 and 1993 are sustained.

     The second issue for decision is whether we should, sua

sponte, impose a penalty on petitioner pursuant to section

6673(a).   Whenever it appears to this Court that proceedings

before it have been instituted or maintained by the taxpayer

primarily for delay or that the taxpayer's position in such

proceeding is frivolous or groundless, the Court, in its

discretion, may require the taxpayer to pay to the United States

a penalty not in excess of $25,000.     See sec. 6673(a)(1)(A) and
                                   - 4 -

(B).    A position maintained by a taxpayer in the Tax Court 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).            A

penalty is properly imposed when the taxpayer knew or should have

known that his claim or argument was frivolous.         See Hansen v.

Commissioner, 820 F.2d 1464, 1470 (9th Cir. 1987).

       We find that petitioner's arguments made in his petition, in

his trial memorandum, and at trial are frivolous.            He has caused

this Court to waste its limited resources on his erroneous views

of the tax law which he knew or should have known are completely

without merit.    In view of the foregoing, we will exercise our

discretion under section 6673(a) and require petitioner to pay a

penalty to the United States in the amount of $6,000.

       To reflect the foregoing,



                                                Decision will be entered

                                           for respondent.
