Terry Hiram Pierson - Page 10




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          However, we regard this case as fair warning to those taxpayers             
          who, in the future, institute or maintain a lien or levy action             
          primarily for delay or whose position in such a proceeding is               
          frivolous or groundless.  See White v. Commissioner, 72 T.C.                
          1126, 1135-1136 (1979) (providing fair warning to taxpayers in              
          deficiency actions who bring frivolous case merely for purposes             
          of delay).                                                                  
               To reflect the foregoing,                                              


                                        An order of dismissal and                     
                              decision will be entered.                               





























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