Charles C. Jones - Page 5

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               Although respondent does not ask the Court to impose a                 
          penalty on petitioner under section 6673(a)(1), the Court will              
          sua sponte determine whether to impose such a penalty.  Section             
          6673(a)(1) authorizes the Court to require a taxpayer to pay to             
          the United States a penalty in an amount not to exceed $25,000              
          whenever it appears to the Court, inter alia, that a proceeding             
          before it was instituted or maintained primarily for delay, sec.            
          6673(a)(1)(A), or that the taxpayer’s position in such a proceed-           
          ing is frivolous or groundless, sec. 6673(a)(1)(B).                         
               In the instant case, petitioner advances, we believe primar-           
          ily for delay, frivolous and/or groundless contentions and                  
          arguments, thereby causing the Court to waste its limited re-               
          sources.  The record does not disclose whether respondent placed            
          petitioner on notice about section 6673(a)(1), and we shall not             
          impose a penalty under that section at this time.  However, the             

               6(...continued)                                                        
                         Notice of Deficiency.                                        
                    D)   That Richard M. Creamer [respondent’s                        
                         representative who signed the notice] is                     
                         authorized to create and send out a                          
                         Notice of Deficiency.                                        
                     *      *      *      *      *      *      *                      
                    F)   That Mr. Johnson [respondent’s agent who                     
                         examined petitioner’s taxable year 1999]                     
                         * * * can legally create a form 1040 for                     
                         Petitioner.                                                  
               4)   For 1999, Petitioner did not have income from a                   
                    source that was taxable and submitted a correct                   
                    form 1040. * * *                                                  




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