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are raised for the first time at trial or on brief.5 Foil v.
Commissioner, 92 T.C. 376, 418 (1989), affd. 920 F.2d 1196 (5th
Cir. 1990); Markwardt v. Commissioner, 64 T.C. 989, 997 (1975).
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty not to exceed
$25,000 if the taxpayer took frivolous positions in the
proceedings or instituted the proceedings primarily for delay.
In Pierson v. Commissioner, 115 T.C. 576, 581 (2000), we issued
an unequivocal warning to taxpayers concerning the imposition of
a penalty pursuant to section 6673(a) on those taxpayers who
abuse the protections afforded by sections 6320 and 6330 by
instituting or maintaining actions under those sections primarily
for delay or by taking frivolous or groundless positions in such
actions.
At trial, the Court informed petitioner the Court had
already ruled that taxpayers are not entitled to a court
reporter, to subpeona witnesses, or to cross-examine witnesses at
the section 6330 hearing. Davis v. Commissioner, supra at 41-42.
Additionally, the Court advised petitioner that we had previously
held that for section 6330 cases whether or not the taxpayer was
given a copy of a Form 23C did not affect the validity of the
5 Regardless of whether petitioner was given an appropriate
hearing, there was a valid determination. A hearing is not
required as a prerequisite to our jurisdiction. Lunsford v.
Commissioner, 117 T.C. 159, 164-165 (2001); see also Tilley v.
Commissioner, T.C. Memo. 2002-161.
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