- 7 -
underlying tax liability is not at issue, and the Court will
review the notice of determination for abuse of discretion. Sego
v. Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner,
114 T.C. 176, 181-182 (2000).
The arguments raised by petitioner are identical to the
arguments raised by the taxpayer in Nestor v. Commissioner, 118
T.C. 162, 164 (2002), in which we held the arguments to be
frivolous, id. at 167. Nestor and the cases cited therein
control our decision in the instant case, and we conclude
petitioner’s arguments are similarly frivolous and groundless.
There is “no need to refute these arguments with somber reasoning
and copious citation of precedent”. Crain v. Commissioner, 737
F.2d 1417, 1417 (5th Cir. 1984).
Based upon our examination of the entire record before us,
we hold that respondent did not abuse his discretion in
determining to proceed with the collection action with respect to
1996. On the record before us, we shall grant respondent’s
motion for summary judgment.
Respondent does not ask the Court to impose a penalty on
petitioner under section 6673(a)(1). The Court may sua sponte
determine whether to impose such a penalty. Frank v.
Commissioner, T.C. Memo. 2003-88; Robinson v. Commissioner, T.C.
Memo. 2003-77; Keene v. Commissioner, T.C. Memo. 2002-277;
Schmith v. Commissioner, T.C. Memo. 2002-252; Schroeder v.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011