- 8 -
was not an abuse of respondent’s discretion, and respondent may
proceed with collection.
Respondent, in his motion for summary judgment, has not
asked the Court to impose a penalty under section 6673(a) against
petitioner. The Court, however, may sua sponte impose a penalty.
Pierson v. Commissioner, 115 T.C. 576, 580 (2000); Jensen v.
Commissioner, T.C. Memo. 2004-120; Frey v. Commissioner, T.C.
Memo. 2004-87.
Section 6673(a)(1) authorizes the Court to require a
taxpayer to pay the United States a penalty in an amount not to
exceed $25,000 whenever it appears to the Court the taxpayer’s
position in such a proceeding is frivolous or groundless. Sec.
6673(a)(1)(B). In the present case, there is no evidence that
petitioner has previously been a litigant in the Court.
Moreover, there is no evidence that a warning was given to
petitioner of the possible imposition of a penalty if he
continued making his arguments. Therefore, we decline to impose
a penalty under section 6673(a), but admonish petitioner that if
he persists in pursuing frivolous arguments before the Court in
the future, we may not be so favorably inclined. See Sides v.
Commissioner, T.C. Memo. 2004-141; Kaeckell v. Commissioner, T.C.
Memo. 2002-114.
Page: Previous 1 2 3 4 5 6 7 8 9 Next
Last modified: May 25, 2011