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quires the Appeals Office to allow a taxpayer to make an audio
recording of an Appeals Office hearing held pursuant to section
6330(b), we conclude that (1) it is not necessary and will not be
productive to remand this case to the Appeals Office for another
hearing under section 6320(b) in order to allow petitioners to
make such an audio recording, see Lunsford v. Commissioner, 117
T.C. 183, 189 (2001), and (2) it is not necessary or appropriate
to reject respondent’s determination to proceed with the collec-
tion action as determined in the notice of determination with
respect to petitioners’ unpaid liability for 1998, see id.6
Based upon our examination of the entire record before us,
we find that respondent did not abuse respondent’s discretion in
determining to proceed with the collection action as determined
in the notice of determination with respect to petitioners’
taxable year 1998.
In respondent’s motion, respondent requests that the Court
require petitioners to pay a penalty to the United States pursu-
ant to section 6673(a)(1). Section 6673(a)(1) authorizes the
Court to require a taxpayer to pay to the United States a penalty
in an amount not to exceed $25,000 whenever it appears to the
Court, inter alia, that a proceeding before it was instituted or
maintained primarily for delay, sec. 6673(a)(1)(A), or that the
taxpayer’s position in such a proceeding is frivolous or ground-
6See Kemper v. Commissioner, T.C. Memo. 2003-195.
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