George R. and Karen S. Kemper - Page 14

                                       - 14 -                                         
          Office for another hearing under section 6330(b) in order to                
          allow petitioners to make such an audio recording, see Lunsford             
          v. Commissioner, 117 T.C. 183, 189 (2001), and (2) it is not                
          necessary or appropriate to reject respondent’s determination to            
          proceed with the collection action as determined in the notices             
          of determination with respect to petitioners’ unpaid liabilities            
          for taxable years 1995, 1996, 1997, and 1998, see id.                       
               Based upon our examination of the entire record before us,             
          we find that respondent did not abuse respondent’s discretion in            
          determining to proceed with the collection action as determined             
          in the notices of determination with respect to petitioners’                
          unpaid liabilities for taxable years 1995, 1996, 1997, and 1998.            
               In respondent’s motion, respondent requests that the Court             
          require petitioners to pay a penalty to the United States pursu-            
          ant to section 6673(a)(1).  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 proceeding is frivolous or ground-            
          less, sec. 6673(a)(1)(B).                                                   
               In Pierson v. Commissioner, 115 T.C. 576, 581 (2000), we               
          issued an unequivocal warning to taxpayers concerning the imposi-           
          tion of a penalty under section 6673(a) on those taxpayers who              






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011