Daniel E. Duncan - Page 11




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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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