Jason R. Henderson - Page 8

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         Court to impose a penalty on a taxpayer who has instituted or                
         maintained a proceeding primarily for delay, or whose position is            
         frivolous or groundless.  We gave petitioner an opportunity to               
         raise legitimate arguments and to abandon his specious legal                 
         position, but he chose not to pursue this opportunity.  Since                
         petitioner failed to raise any meaningful arguments, we conclude             
         that he instituted and maintained this proceeding primarily for              
         delay.  We shall impose a penalty of $1,500.                                 
         D.   Conclusion                                                              
              Petitioner was given an opportunity to raise relevant issues            
         at trial and on brief.  He did not raise any relevant issues at              
         trial and did not file a posttrial brief with the Court.  Because            
         petitioner has not shown that he would have raised any relevant              
         issues at a hearing, we conclude that it is unnecessary to decide            
         whether he received a hearing.  Accordingly, we hold that                    
         respondent’s determination to proceed with collection was not an             
         abuse of discretion.                                                         

                                       An order and decision will be                  
                                  entered for respondent.                             














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