- 2 -
Held, P’s petition for review of R’s
administrative determination to proceed with collection
fails to state a claim upon which relief can be
granted. See Goza v. Commissioner, 114 T.C. 176
(2000). Held, further, the Court may in a Lien and
Levy Action, either upon the Commissioner’s motion or
sua sponte, require a taxpayer to pay to the United
States a penalty not in excess of $25,000 whenever it
appears that such action has been instituted or
maintained by a taxpayer primarily for delay or that
the taxpayer’s position in such action is frivolous or
groundless. See sec. 6673(a)(1), I.R.C.
Terry Hiram Pierson, pro se.
Kerry Bryan and John A. Weeda, for respondent.
OPINION
WELLS, Chief Judge: This case was assigned to Special Trial
Judge Robert N. Armen, Jr., pursuant to the provisions of section
7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with
and adopts the Opinion of the Special Trial Judge, which is set
forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
ARMEN, Special Trial Judge: This matter is before the Court
on respondent’s Motion To Dismiss For Failure To State A Claim
Upon Which Relief Can Be Granted. As discussed in detail below,
we shall grant respondent’s motion.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011