- 7 -
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994). We
conclude that there are no genuine issues of material fact
regarding the questions raised in respondent’s motion.
Where, as is the case here, the validity of the underlying
tax liability is not properly placed at issue, the Court will
review the determination of the Commissioner of Internal Revenue
for abuse of discretion. Sego v. Commissioner, 114 T.C. 604, 610
(2000); Goza v. Commissioner, 114 T.C. 176, 181-182 (2000).
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 notice of determination with respect to petitioner’s
unpaid liability for each of his taxable years 1996 and 1997.
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
8(...continued)
frivolous return penalty regarding each of his returns for those
years over which we do not have jurisdiction. In this connec-
tion, on July 8, 2002, the Court in Stoewer v. Commissioner, T.C.
Memo. 2002-167, held that we do not have jurisdiction over those
frivolous return penalties. Pursuant to that Opinion, on July
10, 2002, the Court granted respondent’s motion to dismiss for
lack of jurisdiction and to strike as to the frivolous return
penalties relating to petitioner’s 1996 return and 1997 return.
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