John Thurman Horejs - Page 12

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          The Forms 4340 that the Appeals officer relied on during the                
          administrative process show that respondent sent petitioner                 
          notices of balance due on the same dates that respondent made               
          assessments for the taxes and additions to tax in question.  A              
          notice of balance due constitutes a notice and demand for payment           
          within the meaning of section 6303(a).  See, e.g., Hughes v.                
          United States, 953 F.2d 531, 536 (9th Cir. 1992); Weishan v.                
          Commissioner, supra; see also Hansen v. United States, 7 F.3d               
          137, 138 (9th Cir. 1993).                                                   
               Petitioner has 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).  Under the           
          circumstances, we conclude that respondent is entitled to                   
          judgment as a matter of law sustaining the notice of                        
          determination dated July 2, 2001.                                           
               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                 

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