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PETITIONER: Well, then I would suppose that the only action
you could take would be to honor the request to
dismiss for lack of jurisdiction * * * and then I
would have to appeal to district court.
On this record, I am not convinced petitioners petitioned
this Court in an attempt to delay the proceedings. If a taxpayer
instituted the proceedings for delay, the proper action is to
sanction the taxpayer pursuant to section 6673(a) as we warned in
Pierson v. Commissioner, 115 T.C. 576, 581 (2000). See also
Davis v. Commissioner, T.C. Memo. 2001-87 (imposing a $4,000
penalty pursuant to section 6673(a) for frivolous and groundless
arguments).
LARO, J., agrees with this concurring opinion.
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