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Accordingly, we hold that this Court has jurisdiction in this
case and deny petitioner’s motion to dismiss for lack of
jurisdiction.
Because our denial of petitioner’s motion to dismiss will
serve to allow petitioner to proceed in this case, we take this
opportunity to advise petitioner of the provisions of section
6673(a)(1). As relevant herein, that section authorizes the
Court to require a taxpayer to pay to the United States a penalty
not in excess of $25,000 whenever it appears that proceedings
have been instituted or maintained by the taxpayer primarily for
delay or that the taxpayer’s position in such proceeding is
frivolous or groundless. The Court has repeatedly indicated its
willingness to impose such penalties in lien and levy review
cases. See, e.g., Roberts v. Commissioner, 118 T.C. 365, 372-373
(2002); Pierson v. Commissioner, 115 T.C. 576, 580-581 (2000).
The Tax Court has in fact imposed a penalty in a number of such
cases. See, e.g., Roberts v. Commissioner, supra at 373
(imposing a penalty pursuant to section 6673 of $10,000); Crow v.
Commissioner, T.C. Memo. 2002-149 (imposing a penalty pursuant to
section 6673 of $1,500); Newman v. Commissioner, T.C. Memo. 2002-
135 (imposing a penalty pursuant to section 6673 of $1,000).
Petitioner advances some of the same arguments that led to
the imposition of a penalty in Roberts v. Commissioner, supra
(the taxpayer argued that since IRS used a computer-generated
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