- 6 -
governing the assessment and collection of petitioner's
outstanding tax liabilities for 1993 to 1997 were met.
Petitioner filed with the Court a timely Petition for Lien
and Levy Action. Citing Keene v. Commissioner, 121 T.C. 8
(2003), petitioner argued that respondent abused his discretion
in issuing a notice of determination without permitting
petitioner to make an audio recording of the administrative
hearing.
After filing an answer to the petition, respondent filed a
Motion for Summary Judgment and to Impose a Penalty Under I.R.C.
�6673. Citing Kemper v. Commissioner, T.C. Memo. 2003-195,
respondent asserted that petitioner’s arguments were frivolous
and groundless, and, therefore, it was harmless error to deny
petitioner the opportunity to make an audio recording of the
administrative hearing. Although the Court denied respondent’s
motion, the Court cautioned petitioner that if he persisted in
making frivolous and groundless arguments the Court would
consider imposing a penalty on petitioner under section 6673.
This case was called for trial in Phoenix, Arizona. At the
start of the trial, the Court reminded petitioner of the Court’s
earlier admonishment that he should abandon all frivolous
arguments. Contrary to the Court’s warning, petitioner continued
to assert during the trial that the notices of deficiency that
the Court sustained in the deficiency case at docket No. 13410-00
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011