William Wilson - Page 15




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          judgment as a matter of law sustaining the notice of                        
          determination dated December 6, 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 penalty in lien and levy cases, Pierson v.                   
          Commissioner, 115 T.C. 576, 580-581 (2000).                                 
               We shall deny that part of respondent’s motion that requests           
          the imposition of a penalty pursuant to section 6673(a)(1).                 
          Nevertheless, we shall take this opportunity to admonish                    
          petitioner that the Court will seriously consider imposing such a           
          penalty should he return to the Court and advance similar                   
          arguments in the future.                                                    
               In order to give effect to the foregoing,                              

                                             An appropriate order granting            
                                        respondent’s motion in part and               
                                       denying respondent’s motion in                
          part and decision for respondent                                            
                                        will be entered.                              




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