- 21 -
Commissioner, T.C. Memo. 2002-244; Hack v. Commissioner, T.C.
Memo. 2002-243; see Elias v. Connett, 908 F.2d 521, 525 (9th Cir.
1990) (“The form on which a notice of assessment and demand for
payment is made is irrelevant as long as it provides the taxpayer
with all the information required under 26 U.S.C. � 6303(a).”).
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 valid issue for review, we conclude that respondent
is entitled to judgment as a matter of law sustaining the notice
of determination dated February 14, 2002.
B. Imposition of a Penalty 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
frivolous or groundless. The Court has indicated its willingness
to impose such penalty in lien and levy cases, Pierson v.
Commissioner, supra at 580-581, and has in fact imposed a penalty
in many such cases.14
14 E.g., Roberts v. Commissioner, 118 T.C. 365 (2002)
(imposing a penalty in the amount of $10,000); Bartschi v.
(continued...)
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011