- 6 - 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-generatedPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011