Shade D. Coleman III and Maria M. Coleman - Page 10

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          section 6303(a).  See, e.g., Hughes v. United States, 953 F.2d              
          531, 536 (9th Cir. 1992); Weishan v. Commissioner, supra.                   
               Petitioners have 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, we conclude that respondent            
          is entitled to judgment as a matter of law sustaining the notices           
          of determination dated April 4, 2001.                                       
               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).                
          Although we shall not impose a penalty on petitioners pursuant to           
          section 6673(a)(1) in the present case, we admonish petitioners             
          that the Court will consider imposing such a penalty should they            
          return to the Court in the future and advance similar arguments.            
               To reflect the foregoing,                                              
                                             An order and decision will               
                                        be entered granting respondent’s              
                                        motion for summary judgment.                  

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