Kevin P. Burke - Page 15

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          arguments at the proceedings and in his brief.  It is                       
          inappropriate that taxpayers who promptly pay their taxes should            
          have the cost of Government and tax collection improperly                   
          increased by citizens apparently unwilling to obey the law or               
          shoulder their assigned share of the Government cost.                       
               This Court’s order of October 4, 2004, explicitly addressed            
          petitioner’s substantive arguments, stating:                                
                    As respondent correctly notes in the motion for                   
               summary judgment, issues raised by petitioner during                   
               the administrative process, i.e., in his request for a                 
               collection due process hearing, have been repeatedly                   
               rejected by this and other courts or are refuted by the                
               documentary record.  Moreover the Court observes that                  
               maintenance of similar arguments has served as grounds                 
               for imposition of penalties under section 6673.                        
               At the time of that order, the Court declined to grant                 
          summary judgment or impose a section 6673 penalty because                   
          respondent had denied petitioner the right to record the                    
          administrative hearing, see Keene v. Commissioner, 121 T.C. 8               
          (2003), and as a result no face-to-face administrative conference           
          ever occurred.  Thus, the Court afforded petitioner a trial and             
          at it an opportunity to raise any legitimate permitted issues,              
          but none were raised, and the previously addressed frivolous                
          issues were perpetuated.  Hence, the Court concludes a section              
          6673 penalty of $2,500 shall be awarded to the United States in             
          this case.                                                                  








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