- 12 - 5. Receipt of Notice and Demand Petitioner also argues that respondent failed to send petitioner a statutory notice and demand for the unpaid tax. As shown in the record of the case, a notice and demand was sent to petitioner. The transcripts, i.e., TXMODA and Form 4340, report that the first notice and demand was sent on December 9, 2002. The transcripts also report that another notice and demand was sent on February 24, 2003. There is no question that respondent sent a notice and demand to petitioner; therefore, petitioner’s argument must fail. Petitioner makes no other arguments against the validity of the notice of determination. In particular, petitioner fails to make a valid challenge to the appropriateness of respondent’s intended collection action, raise a spousal defense, or offer alternative means of collection. We conclude that respondent did not abuse his discretion in determining that collection should proceed and that respondent is entitled to judgment as a matter of law. 6. Section 6673 Penalty Section 6673(a)(1) authorizes the Court to require a taxpayer to pay to the United States a penalty in an amount not to exceed $25,000 whenever it appears to the Court that the taxpayer’s position in the proceeding is frivolous or groundless. Sec. 6673(a)(1)(B).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
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