In 2004, petitioner filed a petition, docket No. 1530-04, challenging a notice of deficiency sent to her for 2000. Respondent filed a motion to dismiss for failure to state a claim upon which relief can be granted. Petitioner filed an amended petition repeating frivolous arguments set forth in the petition. Respondent's motion to dismiss was granted by order entered June 29, 2004, which contained the following:

Section 6673(a)(1) authorizes the Tax Court to require a taxpayer2006 Tax Ct. Memo LEXIS 141">*143 to pay to the United States a penalty not in excess of $ 25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer's position in such proceeding is frivolous or groundless. Although we will not impose a penalty upon petitioner pursuant to section 6673, we nevertheless will take this opportunity to admonish petitioner that the Court will consider imposing such a penalty should she return to the Court and advance similar arguments in the future.

The present case was filed on September 7, 2004, with respect to petitioner's liability for 2002. Petitioner filed a frivolous petition, a frivolous motion for summary judgment, a frivolous motion to vacate the order denying the motion for summary judgment, and various other frivolous documents. The case was set for trial in Cincinnati, Ohio, on June 12, 2006, pursuant to notice served January 9, 2006. Petitioner failed to comply with the Court's Rules or with the standing pretrial order served with the notice of trial. Instead, on June 1, 2006, petitioner filed a frivolous motion to dismiss, requesting withdrawal of the petition. That motion was denied June 1, 2006.

2006 Tax Ct. Memo LEXIS 141">*144 Petitioner failed to appear for trial. Respondent appeared and filed a pretrial memorandum and a motion for judgment by default. Respondent's moving papers included a section 6020(b) "Certification" that a substitute return prepared by the Internal Revenue Service satisfied the requirements of section 6651(a)(2), (3), and (g)(2).

Discussion

Petitioner has been on notice since at least 2001 that her arguments concerning her income and her liability for income tax are frivolous. Yet she repeats her conduct, including attempts to withdraw her petition after it has been filed. Once petitioner has invoked the jurisdiction of this Court, she may not withdraw or voluntarily dismiss her petition without entry of a decision against her. See sec. 7459(d); Estate of Ming v. Commissioner, 62 T.C. 519">62 T.C. 519, 62 T.C. 519">524 (1974).

It is apparent that petitioner's tactics in filing petitions in this Court are primarily for delay and that she intends to pursue only frivolous arguments. Nothing in her voluminous filings suggests any justiciable dispute with respect to the income determinations in the notice of deficiency and the appropriateness of the additions to tax. Funk v. Comm'r, 123 T.C. 213">123 T.C. 213 (2004).2006 Tax Ct. Memo LEXIS 141">*145 Respondent's motion for judgment by default will be granted under Rules 123 and 149. The decision will include an award of a penalty to the United States in the amount of $ 7,500 under section 6673.

An appropriate order and decision will be entered.