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failed to pay the assessed liabilities, a Federal tax lien was
filed; (7) petitioner was notified by the notice of Federal tax
lien filing that the lien had been filed; and (8) petitioner
timely requested a hearing on Form 12153.
Appeals Officer Kelly was not required to rely on a
particular document to satisfy the verification requirements of
section 6330(c)(1). See Roberts v. Commissioner, 118 T.C. 365,
371 n.10 (2002), affd. 329 F.3d 1224 (11th Cir. 2003). He could
have relied on Form 4340 or another document. We note that the
record contains an individual master file transcript which would
have enabled Appeals Officer Kelly to satisfy the section
6330(c)(1) verification requirements.
In sum, we conclude that respondent did not abuse his
discretion in determining that the filing of a Federal tax lien
in the instant situation was appropriate.
We now turn to whether, pursuant to section 6673, we should
require petitioner to pay a penalty to the United States, and if
so, the amount thereof. Section 6673 provides, in part, that
whenever it appears to the Tax Court that proceedings before it
have been instituted or maintained by the taxpayer primarily for
delay or the taxpayer’s position in the proceeding is frivolous
or groundless, the Tax Court, in its decision, may require the
taxpayer to pay to the United States a penalty not in excess of
$25,000. Petitioner’s positions in this case are groundless.
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