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B. Imposition of a Penalty Under Section 6673
We turn now to that part of respondent’s motion that moves
for the imposition of a penalty on petitioner under section 6673.
As relevant herein, section 6673(a)(1) authorizes the Tax
Court to require a taxpayer 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. The Court has indicated its willingness
to impose such penalty in lien and levy cases, Pierson v.
Commissioner, 115 T.C. 576, 580-581 (2000), and has in fact
imposed a penalty in a number of such cases.9
We are convinced that petitioner instituted the present
proceeding primarily for delay. In this regard, it is clear that
9 E.g., Roberts v. Commissioner, 118 T.C. 365 (2002)
(imposing a penalty in the amount of $10,000); Schmith v.
Commissioner, T.C. Memo. 2002-252 (imposing a penalty in the
amount of $1,000); Schroeder v. Commissioner, T.C. Memo. 2002-190
(imposing sua sponte a penalty in the amount of $1,000); Wagner
v. Commissioner, T.C. Memo. 2002-180 (imposing a penalty in the
amount of $4,000); Perry v. Commissioner, T.C. Memo. 2002-165
(imposing a penalty in the amount of $2,500); Crow v.
Commissioner, T.C. Memo. 2002-149 (imposing a penalty in the
amount of $1,500); Smeton v. Commissioner, T.C. Memo. 2002-140
(imposing a penalty in the amount of $1,000); Newman v.
Commissioner, T.C. Memo. 2002-135 (imposing a penalty in the
amount of $1,000); Williams v. Commissioner, T.C. Memo. 2002-111
(imposing sua sponte a penalty in the amount of $1,000); Yacksyzn
v. Commissioner, T.C. Memo. 2002-99 (imposing a penalty in the
amount of $1,000); Watson v. Commissioner, T.C. Memo. 2001-213
(imposing a penalty in the amount of $1,500); Davis v.
Commissioner, T.C. Memo. 2001-87 (imposing a penalty in the
amount of $4,000).
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