Jan Lister - Page 15

                                       - 15 -                                         
          proceeding that is frivolous or groundless, or unreasonably                 
          failed to pursue administrative remedies.                                   
               While we acknowledge respondent’s concerns regarding                   
          petitioner’s arguments in this case, we are unable to conclude on           
          this record that petitioner instituted or maintained these                  
          proceedings primarily for delay or that petitioner unreasonably             
          failed to pursue available administrative remedies.  Petitioner             
          timely filed her petition in this case and has not taken any                
          steps to unduly prolong this proceeding.  She has responded to              
          this Court’s orders by filing a timely response to respondent’s             
          motion, and she has even prepared and submitted a trial                     
          memorandum required by the Court’s standing pretrial order issued           
          on October 10, 2002.  In addition, at the administrative level,             
          petitioner made several attempts to communicate with respondent             
          although the letters that she sent were confused, uninformative,            
          and not helpful in determining whether a levy was an appropriate            
          collection activity.  The letters reflected a profound confusion            
          on the part of petitioner regarding her entitlement to refunds              
          and credits arising from such things as the personal exemption              
          and the credit for the disabled and elderly.  We are not prepared           
          on this record to equate petitioner’s apparent confusion with a             
          deliberate attempt on her part to delay or obfuscate.                       
               We also note that the record fails to establish that all of            
          petitioner’s claims were frivolous or groundless.  While                    

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011