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issued an order remanding petitioner’s tax years 1990-91 to the
Commissioner to provide an opportunity for a hearing pursuant to
section 6330(b) relating to petitioner’s Federal income tax
liability for 1990-91.
In our order remanding petitioner’s 1990-91 tax years to
respondent, we stated:
Petitioner’s litigation position so far in this
case prompts us to question whether he will use the
hearing ordered herein to raise bona fide issues
relating to his underlying tax liability for 1990 and
1991. If he uses that hearing only to raise frivolous
issues, like those rejected in Nestor v. Commissioner,
118 T.C. [162] (2002), we will consider an appropriate
dispositive motion made by respondent and imposition of
a penalty of up to $25,000 under section 6673.
We also ordered the parties to file a status report with the
Court concerning petitioner’s 1990-91 tax years.
E. The Opportunity for a Hearing Relating to Petitioner’s
1990-91 Tax Years
On May 7, 2002, respondent’s Appeals Office sent petitioner
a letter stating that the section 6330(b) hearing relating to
petitioner’s 1990-91 tax years was scheduled for May 23, 2002.
On May 17, 2002, petitioner called respondent’s Appeals officer
and said he could not attend a hearing on May 23, 2002. He asked
that the hearing be rescheduled for October 12, 2002. The
Appeals officer told petitioner that he would reschedule the
hearing for a date on or before June 28, 2002, the date the
parties were due to file the status report ordered by the Court.
Petitioner stated that he would call the Appeals Office on May
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