- 9 -
Pursifull v. United States, 849 F. Supp. 597, 601 (S.D. Ohio
1993), affd. 19 F.3d 19 (6th Cir. 1994).
Finally, Form 4340 may be relied upon to show that notice
and demand was mailed to a taxpayer. Hansen v. United States, 7
F.3d 137, 138 (9th Cir. 1993); United States v. Chila, supra.
Respondent’s failure to produce a copy of the notice and demand
document is not conclusive, “because the notices are computer
generated and do not exist in hard copy.” Pursifull v. United
States, supra at 601; Bassett v. United States, 782 F. Supp. 113,
117 (M.D. Ga. 1992). Accordingly, we hold respondent did not
abuse his discretion with respect to the determination to proceed
with collection, and we will grant so much of respondent’s motion
as moves for summary judgment on that issue.
Respondent has also moved for summary judgment on whether
petitioners are liable for a penalty under section 6673 on the
ground that their arguments are frivolous and that they
instituted and maintained this proceeding primarily for delay.
Section 6773 provides that this Court may impose a penalty, not
to exceed $25,000, where it is found that a taxpayer’s position
in the proceeding is frivolous and/or that the proceeding was
instituted and maintained primarily for delay. Section 6673
penalties may be imposed in a lien and levy case. Pierson v.
Commissioner, 115 T.C. 576, 580-581 (2000).
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011