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respondent’s determinations to proceed with the collection action
as determined in the notice of determination with respect to
petitioner’s respective unpaid liabilities for 1997 and 1998, see
id.6
Based upon our examination of the entire record before us,
we find that respondent did not abuse respondent’s discretion in
determining to proceed with the collection action as determined
in the notice of determination with respect to petitioner’s
taxable years 1997 and 1998.
Although respondent does not ask the Court to impose a
penalty on petitioner under section 6673(a)(1), we now consider
sua sponte whether the Court should impose a penalty on peti-
tioner under that section. Section 6673(a)(1) authorizes the
Court to require a taxpayer to pay a penalty to the United States
in an amount not to exceed $25,000 whenever it appears that a
taxpayer instituted or maintained a proceeding in the Court
primarily for delay or that a taxpayer's position in such a
proceeding is frivolous or groundless.
Although we shall not impose a penalty under section
6673(a)(1) on petitioner in the instant case, we caution her that
she may be subject to such a penalty if in the future she insti-
tutes or maintains a proceeding in this Court primarily for delay
and/or her position in any such proceeding is frivolous or
6See Kemper v. Commissioner, T.C. Memo. 2003-195.
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