John J. Delgado - Page 9

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          arguments or to record the section 6330 hearing.  See Lunsford v.           
          Commissioner, 117 T.C. 183, 189 (2001); see also Kemper v.                  
          Commissioner, T.C. Memo. 2003-195.  Furthermore, we need not                
          remand this case so respondent can consider petitioner’s                    
          challenge to his underlying liabilities as petitioner is                    
          precluded from challenging his underlying liabilities for the               
          years in issue because he received notices of deficiency for the            
          years in issue.  Sec. 6330(c)(2)(B); Sego v. Commissioner, supra            
          at 610-611; Goza v. Commissioner, supra at 182-183.                         
               Petitioner has failed to raise a spousal defense, make a               
          valid challenge to the appropriateness of respondent’s intended             
          collection action, or offer alternative means of collection.                
          These issues are now deemed conceded.  See Rule 331(b)(4).                  
               After examination of the entire record before us, we                   
          conclude that respondent did not abuse his discretion in                    
          determining to proceed with the collection action as determined             
          in the notices of determination with respect to petitioner’s                
          unpaid liabilities for taxable years 1998, 1999, and 2000.                  
               Section 6673(a)(1) authorizes this Court to require a                  
          taxpayer to pay to the United States a penalty not to exceed                
          $25,000 if the taxpayer took frivolous or groundless positions in           
          the proceedings or instituted the proceedings primarily for                 
          delay.  A position maintained by the taxpayer is “frivolous”                
          where it is “contrary to established law and unsupported by a               

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