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Under the circumstances, section 6330(c)(2)(B) bars
petitioner from challenging the existence or the amount of her
underlying tax liability for 1996 in this collection review
proceeding. See Goza v. Commissioner, supra.
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). In the
absence of a justiciable issue for review, we conclude that
petitioner has failed to state a claim for relief, and we shall
therefore grant respondent’s motion to dismiss.
Finally, we mention section 6673(a)(1). That section
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);
Yacksyzn v. Commissioner, T.C. Memo. 2002-99 (imposing a penalty
in the amount of $1,000); Watson v. Commissioner, T.C. Memo.
2001-213 (imposing a penalty in the amount of $1,500).
In the present case, petitioner did not challenge the
constitutionality of the Federal income tax or make the type of
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