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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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Last modified: May 25, 2011