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which he reported total income of $0 and total tax of $0.
Petitioner argued to the Appeals Office that he had no “statutory
income to report” and is not “liable to pay” petitioner’s unpaid
liability for 1999. The Court finds those arguments to be
frivolous and groundless.
We now turn to the remaining issues that petitioner raised
in petitioner’s response (petitioner’s response) to respondent’s
motion with respect to petitioner’s notice of determination,
which we shall review for abuse of discretion. Sego v. Commis-
sioner, supra; Goza v. Commissioner, supra. As was true of
petitioner’s attachment to Form 12153, petitioner’s response
contains contentions, arguments, and requests that the Court
finds to be frivolous and/or groundless.3
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 petitioner’s
taxable years 1995 and 1999.
In respondent’s motion, respondent requests that the Court
require petitioner to pay a penalty to the United States pursuant
3The contentions, arguments, and requests set forth in
petitioner’s response are very similar to the contentions,
arguments, and requests set forth in responses by certain other
taxpayers with cases in the Court to motions for summary judgment
and to impose a penalty under sec. 6673 filed by the Commissioner
of Internal Revenue in such other cases. See, e.g., Smith v.
Commissioner, T.C. Memo. 2003-45.
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