Harvey Doyne Perry, Jr. - Page 16

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          137, 138 (9th Cir. 1993).                                                   
               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.9               
          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 September 13, 2001.                                  
               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            

               9  In his Objection to respondent’s motion, petitioner                 
          states, in part, as follows:                                                
               respondent claims that petitioner had no “interest in                  
               discussing alternatives to respondent’s proposed                       
               collection of the tax.”  That is a fabrication.                        
               Petitioner made a collection alternative.  That was if                 
               the appeals officer would have simply identified a                     
               section in the internal revenue code that required the                 
               payment of the income tax or establishes a liability                   
               for the income tax, petitioner offered to pay in full                  
               the amounts allegedly owed.                                            
          The section references sought by petitioner are identified supra            
          p. 13 of this opinion.                                                      

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