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a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We
conclude that there are no genuine issues of material fact
regarding the questions raised in respondent’s motion.
Where, as is the case here, the validity of the underlying
tax liability is not properly placed at issue, the Court will
review the determination of the Commissioner of Internal Revenue
for abuse of discretion. Sego v. Commissioner, 114 T.C. 604, 610
(2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).
As was true of petitioners’ attachment to their 1998 return
and petitioners’ attachment to Form 12153, petitioners’ petition,
except for an argument under section 7521(a)(1), contains state-
ments, contentions, arguments, and requests that the Court finds
to be frivolous and/or groundless.
We turn to petitioners’ argument under section 7521(a)(1)
that the refusal by the Appeals Office to permit petitioners to
make an audio recording of the Appeals Office hearing held on May
15, 2002, was improper. Throughout the period commencing with
petitioners’ filing their 1998 joint return with respondent and
ending with their filing the petition with the Court, petitioners
have made statements and requests and advanced contentions and
arguments that the Court has found to be frivolous and/or ground-
less. Consequently, even though we recently held in Keene v.
Commissioner, 121 T.C. __ (2003), that section 7521(a)(1) re-
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