Michael L. Widner - Page 9

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          respect to the notice of determination, which we shall                      
          review for abuse of discretion.  Sego v. Commissioner, supra;               
          Goza v. Commissioner, supra.  We find all those remaining issues            
          to be frivolous and/or groundless.                                          
               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 with respect to           
          petitioner’s unpaid liability for 1998 except for the addition to           
          tax under section 6651(a)(2) assessed for that year,7 as deter-             
          mined in the notice of determination.                                       
               In respondent’s motion, respondent requests that the Court             
          require petitioner to pay a penalty to the United States pursuant           
          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 main-             
          tained 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-           

               7In the notice of determination, the Appeals Office deter-             
          mined that the assessment of the addition to tax under sec.                 
          6651(a)(2) for petitioner’s taxable year 1998 was improper and              
          that respondent may not proceed with the proposed collection                
          action with respect to that addition to tax.                                

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