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herein, we shall grant respondent’s motion to dismiss
for failure to state a claim upon which relief can be
granted. [Id. at 183.]
We have addressed all of the issues petitioners have raised
in this judicial proceeding. We hold that the Appeals officer
did not abuse her discretion by relying on the Form 4340 or by
refusing to produce other requested documents or witnesses and
that respondent may proceed with the proposed levy action.9
Respondent requests that we impose a section 6673(a)(1)
penalty on petitioners. Under the circumstances of this case, we
do not believe a penalty should be imposed on petitioners.
Respondent’s request is denied.
An appropriate order and
decision will be entered.
Reviewed by the Court.
WELLS, COHEN, SWIFT, GERBER, WHALEN, and THORNTON, JJ.,
agree with this majority opinion.
9See also Watson v. Commissioner, T.C. Memo. 2001-213; Serv.
Engg. Trust v. Commissioner, T.C. Memo. 2001-181.
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