- 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