- 14 -
Commissioner, T.C. Memo. 1992-690, affd. without published
opinion 19 F.3d 26 (9th Cir. 1994); Fambrough v. Commissioner,
T.C. Memo. 1990-104. Accordingly, we sustain respondent's
determination of the addition to tax for 1989.
Section 6673 Penalty
At trial, respondent filed a motion for a penalty under
section 6673 on the grounds that (i) petitioner's position in
these proceedings is frivolous or groundless; or (ii) petitioner
instituted or maintained the proceedings primarily for delay.
Though ultimately unavailing, we do not believe that petitioner's
position regarding his liability for self-employment taxes was
frivolous. Some of the delay in these proceedings was due to
respondent's attempt to withhold documents from petitioner, a pro
se litigant, on privilege grounds where the Court's in camera
inspection revealed that the documents clearly contained
nonprivileged matter. This necessitated a delay in the
proceedings to protect petitioner's rights. Accordingly,
respondent's motion is denied.
To reflect the foregoing and concessions,
An appropriate order will
be issued denying respondent's
motion for a penalty, and decision
will be entered for respondent.
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