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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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Last modified: May 25, 2011