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title III or title IV, his $10,000 investment in the pay phones
is not an eligible access expenditure. Therefore, petitioner is
not entitled to claim the disabled access credit under section 44
for his investment in the pay phones in 2001.
Section 6673
Whenever it appears to the Court that proceedings before it
have been instituted or maintained primarily for delay, the
Court, in its decision, may require the taxpayer to pay to the
United States a penalty not in excess of $25,000. Sec.
6673(a)(1)(A). In this case, petitioner was advised that the
purpose of filing the petition was to delay the collection
process. Petitioner engaged in the required stipulation process
but did not appear for trial. We have decided not to impose a
section 6673 penalty in this case, but taxpayers are warned that
sanctions may be appropriate if the Court concludes that a
petition was filed with no intention to prosecute the case and
merely to delay the collection process.
To reflect the foregoing and the concessions of the parties,
Decision will be entered
under Rule 155.
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