Are Frivolous Lawsuits Legal ?
Frivolous lawsuit refer to legal claim and defense that has very little or no merit. Frivolous lawsuit generally had no underlying justification in the reinterpretation of the law.
In America, lawyers are required to perform an investigation with certain standard care for factual basis for any claim under the Federal Rule 11, even if the claim may be frivolous. However, the court may impose on monetary fines and legal fees on frivolous lawsuits, because it is a waste of time, legal fees, and resources.
“Crain V. Commissioner” is an example of frivolous lawsuits.
Glenn Crain appeals from the dismissal of his Tax Court petition challenging the constitutional authority of that body and defying the jurisdiction of the Internal Revenue Service to levy taxes on his income. Crain asserts that he "is not subject to the jurisdiction, taxation, nor regulation of the state," that the "Internal Revenue Service, Incorporated" lacks authority to exercise the judicial power of the United States, that the Tax Court is unconstitutionally attempting to exercise Article III powers, and that jurisdiction over his person has never been affirmatively proven.
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. The constitutionality of our income tax system--including the role played within that system by the Internal Revenue Service and the Tax Court--has long been established. We affirm the dismissal of Crain's spurious "petition" and the assessment of a penalty imposed by the Tax Court for instituting a frivolous proceeding. 26 U. S. C. §6673.
The government asks us to assess penalties against Crain for bringing this frivolous appeal, as is authorized by Fed. R. App. P. 38. In Parker v. C. I. R., 724 F. 2d 469, 472 (5th Cir. 1984), we sounded "a cautionary note to those who would persistently raise arguments against the income tax which have been put to rest for years. The full range of sanctions in Rule 38 hereafter shall be summoned in response to a totally frivolous appeal."
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