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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 1997 joint
return, petitioners’ February 12, 2000 letter, and petitioners’
attachment to Form 12153, petitioners’ response to respondent’s
motion (petitioners’ response) contains statements, contentions,
arguments, and requests that the Court finds to be frivolous
and/or groundless.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 petitioners’ notices of determination with respect to peti-
tioners’ taxable year 1997.
Although respondent does not ask the Court to impose a
penalty on petitioners under section 6673(a)(1), the Court will
sua sponte determine whether to impose such a penalty. 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
6The statements, contentions, arguments, and requests set
forth in petitioners’ response are similar to the statements,
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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Last modified: May 25, 2011