- 16 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011