Danney R. Land - Page 17




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               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                 
          frivolous or groundless.  The Court has indicated its willingness           
          to impose such penalty in lien and levy cases, Pierson v.                   
          Commissioner, 115 T.C. 576, 580-581 (2000), and has in fact                 
          imposed a penalty in a number of such cases.8                               




               8  E.g., Roberts v. Commissioner, 118 T.C. 365 (2002)                  
          (imposing a penalty in the amount of $10,000); 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); Schroeder v.                  
          Commissioner, T.C. Memo. 2002-190 (imposing sua sponte a penalty            
          in the amount of $1,000); 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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