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“obligation” to file a tax return and pay tax. The transcript of
the hearing amply demonstrates that Ms. Chadwell provided a
meaningful opportunity to present relevant, nonfrivolous
arguments why the levy should not be allowed to proceed, but
petitioner repeatedly refused to provide any such arguments and
the information necessary to support them. For example, despite
several requests for information regarding petitioner’s financial
condition made both before and during the hearing, petitioner
failed to provide it. When petitioner did not cooperate, Ms.
Chadwell justifiably terminated the hearing. Her decision to
terminate the hearing was not evidence of bias; rather, it
demonstrated that there is a limit to the tax system’s tolerance
for unproductive and frivolous exchanges regarding a taxpayer’s
obligations to file returns and pay tax.
On this record, we conclude that there is no genuine issue
of material fact requiring a trial in this case, and we hold that
respondent is entitled to the entry of a decision sustaining the
proposed levy as a matter of law.
B. Section 6673 Penalty
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty, not to exceed
$25,000, if it appears that the taxpayer has instituted or
maintained a proceeding primarily for delay, or that the
taxpayer’s position is frivolous or groundless. Section
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