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respondent’s motion for summary judgment or dismiss the case for
failure to state a claim upon which relief may be granted. In
all events, our decision affirms respondent’s determination to
proceed with collection. Accordingly, respondent’s motion is
granted, and petitioner’s motion shall be denied.
We next consider whether this Court should impose a penalty
against petitioner under section 6673(a). That section provides
that in proceedings before this Court where the position of a
taxpayer is frivolous or groundless the Court may impose a
penalty not to exceed $25,000. In Pierson v. Commissioner, supra
at 581, the Court warned that we would impose the section 6673(a)
penalty in collection cases arising under section 6320 and/or
section 6330 if the taxpayer instituted or maintained such a case
primarily for delay or took a position that was frivolous in such
proceeding. Furthermore, at the hearing in this case, the Court
warned petitioner that the penalty could be imposed. Petitioner
did not heed our warnings4 and persisted in making frivolous and
groundless arguments. Accordingly, we award a penalty to the
United States of $4,000 under section 6673.
An appropriate order and decision
4 Wayne C. Bentson appeared with petitioner at the hearing and
attempted to represent her. Bentson is not qualified to practice
before this Court, and the Court refused to recognize him.
Bentson is no stranger to this Court. See Bentson v.
Commissioner, T.C. Memo. 1987-172, where we imposed damages under
the statutory antecedent of sec. 6673(a) of $4,000 against
Bentson.
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