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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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