- 8 -
offer an alternative means of collection, or make any bona fide
claim that collection was not appropriate. His conduct
throughout those proceedings was designed to delay resolution of
his 1992-97 tax years. Thus, we warned petitioner in the order
remanding his 1990-91 tax years that, if he continued to raise
frivolous issues in the hearing on the 1990-91 tax years, we
would consider imposition of a penalty under section 6673.
On remand, petitioner was offered but did not attend a
hearing relating to his 1990-91 tax years. Instead, he tried to
delay the hearing for 5 months. He made no attempt to challenge
the existence or amount of the underlying tax deficiencies for
1990-91, and he did not otherwise contact respondent regarding
his 1990-91 tax years. His response to the order to show cause
was nonresponsive and contained the same frivolous contentions he
raised in Nestor v. Commissioner, supra. It is clear that
petitioner instituted and maintained this proceeding solely for
delay, and that he does not intend to properly prosecute his
1990-91 tax years.
Petitioner has given no bona fide basis for his objection to
the collection action. We conclude that respondent’s
determination to proceed with collection of the tax liabilities
assessed against petitioner for 1990-91 was not an abuse of
discretion.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011