Robert D. Hill - Page 10




                                        -10-                                          
          required under 26 U.S.C. � 6303(a).”  Elias v. Connett, 908 F.2d            
          521, 525 (9th Cir. 1990).                                                   
               For the foregoing reasons, we sustain respondent’s                     
          determination as to the lien and proposed levy as a permissible             
          exercise of discretion.  We now turn to the requested penalty               
          under section 6673.                                                         
               Section 6673(a)(1) authorizes the 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.  We have repeatedly indicated our willingness to                
          impose such penalties in a lien and levy review case.  Roberts v.           
          Commissioner, supra.  Moreover, we have imposed penalties in such           
          proceedings when the taxpayer has raised frivolous and groundless           
          arguments as to the legality of the Federal tax laws.  Yacksyzn             
          v. Commissioner, supra; Watson v. Commissioner, T.C. Memo. 2001-            
          213; Davis v. Commissioner, T.C. Memo. 2001-87.                             
               Petitioner, we believe, has instituted and maintained this             
          proceeding primarily for delay and has advanced only frivolous              
          and groundless shopworn arguments.  He was informed of our                  
          decision in Pierson v. Commissioner, 115 T.C. 576 (2000), wherein           
          we stated unequivocally that we would not hesitate to impose                
          penalties under section 6673 against taxpayers who advance                  






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011