- 11 -
Commissioner, supra at 167; Mann v. Commissioner, T.C. Memo.
2002-48. Accordingly, we hold that the Appeals officer satisfied
the verification requirement of section 6330(c)(1). Cf. Nicklaus
v. Commissioner, 117 T.C. 117, 120-121 (2001).
Petitioners have 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.
These issues are now deemed conceded. Rule 331(b)(4). Under the
circumstances, we conclude that respondent is entitled to
judgment as a matter of law sustaining the notice of
determination dated October 4, 2001.
As a final matter, we mention section 6673(a)(1), which
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 penalties in collection
review cases. Pierson v. Commissioner, 115 T.C. 576 (2000).
Although we will not impose a penalty on petitioners pursuant to
section 6673(a)(1) in the present case, we admonish petitioners
that the Court will consider imposing such a penalty should they
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