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B. Imposition of a Penalty 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
delay or that the taxpayer's position in such proceeding is
frivolous or groundless. The Court has indicated its willingness
to impose such penalty in lien and levy cases, Pierson v.
Commissioner, 115 T.C. 576, 580-581 (2000), and has in fact
imposed a penalty in several such cases, Roberts v. Commissioner,
118 T.C. 365 (2002) (imposing a penalty in the amount of
$10,000); Perry v. Commissioner, T.C. Memo. 2002-165 (imposing a
penalty in the amount of $2,500); Crow v. Commissioner, T.C.
Memo. 2002-149 (imposing a penalty in the amount of $1,500);
Smeton v. Commissioner, T.C. Memo. 2002-140 (imposing a penalty
in the amount of $1,000); Newman v. Commissioner, T.C. Memo.
2002-135 (imposing a penalty in the amount of $1,000); Yacksyzn
v. Commissioner, T.C. Memo. 2002-99 (imposing a penalty in the
amount of $1,000); Watson v. Commissioner, T.C. Memo. 2001-213
(imposing a penalty in the amount of $1,500); Davis v.
Commissioner, T.C. Memo. 2001-87 (imposing a penalty in the
amount of $4,000).
In the present case, respondent has not specifically
requested imposition of a penalty under section 6673(a)(1).
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