Glen A. Blair - Page 10




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          6303(a).  See, e.g., Hughes v. United States, 953 F.2d 531, 536             
          (9th Cir. 1992); Weishan v. Commissioner, supra.                            
               Petitioner has not alleged any irregularity in the                     
          assessment procedure that would raise a question about the                  
          validity of the assessments or the information contained in the             
          Form 4340.  See Nestor v. Commissioner, supra at 167; Mann v.               
          Commissioner, T.C. Memo. 2002-48.  Accordingly, we hold that the            
          Appeals officer satisfied the verification requirement of section           
          6330(c)(1).  Cf. Nicklaus v. Commissioner, 117 T.C. 117, 120-121            
          (2001).                                                                     
               Petitioner has failed to raise a spousal defense, make a               
          valid challenge to the appropriateness of respondent’s intended             
          collection action, or offer alternative means of collection.                
          These issues are now deemed conceded.  Rule 331(b)(4).  Under the           
          circumstances, we conclude that respondent is entitled to                   
          judgment as a matter of law sustaining the notice of                        
          determination dated January 8, 2002.                                        
               As a final matter, we mention section 6673(a)(1), which                
          authorizes the Tax Court to require a taxpayer to pay to the                
          United States a penalty not in excess of $25,000 whenever it                
          appears that proceedings have been instituted or maintained by              
          the taxpayer primarily for delay or that the taxpayer’s position            
          in such proceeding is frivolous or groundless.  The Court has               
          indicated its willingness to impose such penalties in collection            
          review cases.  Pierson v. Commissioner, 115 T.C. 576 (2000).                




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