Robert R. Villwock - Page 15

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          v. United States, 953 F.2d 531, 536 (9th Cir. 1992); Weishan v.             
          Commissioner, supra; see also Hansen v. United States, 7 F.3d               
          137, 138 (9th Cir. 1993).  Petitioner acknowledged receipt of               
          this notice in his letter to respondent dated March 20, 2000.               
               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.                
          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 July 16, 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            
          delay or that the taxpayer's position in such proceeding is                 
          frivolous or groundless.  The Court has indicated its willingness           
          to impose such a penalty in lien and levy cases, Pierson v.                 
          Commissioner, 115 T.C. at 580-581, and has in fact imposed a                
          penalty in several such cases, Roberts v. Commissioner, supra               
          (imposing a penalty of $10,000); Smeton v. Commissioner, T.C.               

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