Debra L. Chase - Page 10




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          Forms 4340.  Davis v. Commissioner, supra at 41.  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).  In the              
          absence of a valid issue for review, and there being no dispute             
          as to a material fact, it follows that respondent is entitled to            
          judgment as a matter of law sustaining the notice of                        
          determination dated April 26, 2001.                                         
               Section 6673(a)(1) 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).  Although we shall not impose            
          a penalty upon petitioner pursuant to section 6673(a)(1), we                
          admonish petitioner that the Court will consider imposing such a            
          penalty should she return to the Court and advance similar                  
          arguments in the future.                                                    






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