Robert Gunselman - Page 12

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               Petitioner has failed to raise a spousal defense, and he               
          does not suggest any collection alternatives.  He has conceded              
          those matters.  See Rule 331(b)(5).  We find that no genuine                
          issue as to any material fact remains and, accordingly, we                  
          sustain the Appeals officer’s determination to maintain the lien            
          filing and proceed with the proposed levy.                                  
               Section 6673(a)(1) authorizes the Tax 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 the proceeding is frivolous or groundless.           
          In the instant case, petitioner has raised the same tax protester           
          arguments that we have previously and consistently rejected as              
          frivolous and groundless.  At the Appeals hearing, petitioner was           
          given a copy of our opinion in Pierson v. Commissioner, 115 T.C.            
          576 (2000), and he was warned against asserting those arguments             
          in the Tax Court.  Petitioner stated in response:  “I don’t have            
          to abide by any Tax Court decision, and you know that.”  We are             
          convinced that petitioner instituted and maintained these                   
          proceedings primarily for delay, and, accordingly, we impose a              
          penalty of $1,000.                                                          

                                                  An appropriate order                
                                             and decision will be entered             
                                             for respondent.                          

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