- 6 - 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 ofPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011