Arlene Williams - Page 7




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          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 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              
          abuse the protections afforded by sections 6320 and 6330 by                 
          instituting or maintaining actions under those sections primarily           
          for delay or by taking frivolous or groundless positions in such            
          actions.                                                                    
               In the instant case, petitioner advances, we believe primar-           
          ily for delay, frivolous and/or groundless contentions, argu-               
          ments, and requests, thereby causing the Court to waste its                 
          limited resources.  We shall impose a penalty on petitioner                 
          pursuant to section 6673(a)(1) in the amount of $1,600.                     
               We have considered all of petitioner’s contentions, argu-              
          ments, and requests that are not discussed herein, and we find              
          them to be without merit and/or irrelevant.                                 
               On the record before us, we shall grant respondent’s motion.           
               To reflect the foregoing,                                              






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