- 10 -
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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