- 22 -
In the present case, respondent has not specifically
requested imposition of a penalty under section 6673(a)(1).
However, in a collection review case, the Court may impose such a
penalty on its own motion. E.g., Nestor v. Commissioner, T.C.
Memo. 2002-251; Schroeder v. Commissioner, T.C. Memo. 2002-190;
Williams v. Commissioner, T.C. Memo. 2002-111.
14(...continued)
Commissioner, T.C. Memo. 2002-268 (imposing a penalty in the
amount of $2,500); Land v. Commissioner, T.C. Memo. 2002-263
(imposing a penalty in the amount of $5,000); Davich v.
Commissioner, T.C. Memo. 2002-255 (imposing a penalty in the
amount of $5,000); Schmith v. Commissioner, T.C. Memo. 2002-252
(imposing a penalty in the amount of $1,000); Nestor v.
Commissioner, T.C. Memo. 2002-251 (imposing a penalty in the
amount of $5,000); Standifird v. Commissioner, T.C. Memo. 2002-
245 (imposing a penalty in the amount of $7,500); Hack v.
Commissioner, T.C. Memo. 2002-244 (imposing a penalty in the
amount of $2,000); Hack v. Commissioner, T.C. Memo. 2002-243
(same); Horejs v. Commissioner, T.C. Memo. 2002-241 (imposing a
penalty in the amount of $1,000); Schroeder v. Commissioner, T.C.
Memo. 2002-190 (imposing sua sponte a penalty in the amount of
$1,000); Hauck v. Commissioner, T.C. Memo. 2002-184 (imposing a
penalty in the amount of $10,000); Wagner v. Commissioner, T.C.
Memo. 2002-180 (imposing a penalty in the amount of $4,000);
Perry v. Commissioner, T.C. Memo. 2002-165 (imposing a penalty in
the amount of $2,500); Crow v. Commissioner, T.C. Memo. 2002-149
(imposing a penalty in the amount of $1,500); Smeton v.
Commissioner, T.C. Memo. 2002-140 (imposing a penalty in the
amount of $1,000); Newman v. Commissioner, T.C. Memo. 2002-135
(imposing a penalty in the amount of $1,000); Williams v.
Commissioner, T.C. Memo. 2002-111 (imposing sua sponte a penalty
in the amount of $1,000); 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); Davis v. Commissioner, T.C. Memo. 2001-87
(imposing a penalty in the amount of $4,000).
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