- 12 - B. Imposition of a Penalty Under Section 6673 We turn now to that part of respondent’s motion that moves for the imposition of a penalty on petitioner under section 6673. As relevant herein, 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 penalty in lien and levy cases. See Pierson v. Commissioner, 115 T.C. 576, 580-581 (2000). 4(...continued) petitioner’s statement at the hearing on Sept. 10, 2001, that she intended to file tax returns for the years in issue as tantamount to such a challenge, we note that a taxpayer’s receipt of a notice of deficiency, coupled with the taxpayer’s failure to file a petition for redetermination with this Court, bars the taxpayer from challenging the existence or amount of his or her underlying tax liability. Sec. 6330(c)(2)(B). In this regard, we note that the notices of deficiency that were issued to petitioner were not returned undelivered to respondent by the U.S. Postal Service, and that petitioner has not denied that she received those notices. In any event, petitioner has adduced nothing to create a triable issue of fact regarding the existence or amount of any of her underlying liabilities.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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