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Consistent with Parker, we hold that petitioner has failed
to state a claim upon which relief may be granted. In short,
petitioner's assertion that respondent erred in relying on
reports from third-party payors in determining the deficiencies
in dispute, standing alone, carries no weight. Therefore, we
will grant respondent's motion to dismiss and enter a decision in
this case sustaining respondent's determinations as set forth in
the notice of deficiency issued to petitioner. See Rules
34(a)(1), 123(b); Scherping v. Commissioner, 747 F.2d 478 (8th
Cir. 1984).
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 circumstances here suggest that petitioner may
have instituted this proceeding primarily for purposes of delay.
However, we shall not now impose a penalty under section
6673(a)(1). Nonetheless we take this opportunity to admonish
petitioner that the Court shall strongly consider imposing such a
penalty if he returns to the Court and makes similar arguments in
the future.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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