An ALJ held that a taxpayer who asserted a position that has “been soundly rejected by the federal courts” and for which “absolutely no basis” could be found was subject to the $500 frivolous position penalty provided for by Tax Law § 2018. Matter of William H. Dourlain, DTA No. 823892 (N.Y.S. Div. of Tax App., Mar. 22, 2012). The taxpayer, who had failed to file New York personal income tax returns and claimed that his wages were not includible in gross income, cited a number of inapplicable or irrelevant provisions of federal law as support for his position, but provided no evidence in support of his claim.