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validity of the assessments or the information contained in the
Form 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).
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, 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 October 5, 2001.
Respondent’s Request for the Imposition of a Penalty Under
Section 6673(a)
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 petitioners pursuant to section 6673(a)(1), we
admonish petitioners that the Court will consider imposing such
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