- 5 - 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. * * *Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011