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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 petitioner’s attachment to his 1997 return,
petitioner’s attachment to his 1998 return, petitioner’s July 15,
1999 letter, petitioner’s attachments to Form 12153 regarding
notice of tax lien, petitioner’s attachments to Form 12153
regarding notice of levy, and petitioner’s May 8, 2002 letter,
petitioner’s response to respondent’s motion (petitioner’s
response) contains contentions, arguments, and requests that the
Court finds to be frivolous and/or groundless.8
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 actions as determined
in the notice of determination with respect to petitioner’s
taxable years 1997 and 1998.
In respondent’s motion, respondent requests that the Court
require petitioner to pay a penalty to the United States pursuant
8The 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., Fink v.
Commissioner, T.C. Memo. 2003-61.
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Last modified: May 25, 2011