Deborah Carman Goodin - Page 9

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          (respondent’s January 11, 2005 letter), which stated in pertinent           
                    On November 12, 2004, our office received a docu-                 
               ment from you captioned “Notice of Response In the Form                
               of An Affidavit Under 5 USC.”  This document asserts                   
               frivolous arguments related to your liability for the                  
               unpaid taxes, and demands that our office answer ques-                 
               tions and produce documents pursuant to Tax Court Rules                
               71 and 72. * * *                                                       
                  *       *       *       *       *       *       *                   
                    Our office is prepared to discuss any relevant                    
               issues.  However, we are under no obligation to discuss                
               frivolous issues such as those raised by you in the                    
               Petition in this case.  Furthermore, many of your                      
               arguments relate to whether you in fact owe the 1997,                  
               1998, and 1999 federal income taxes assessed against                   
               you by the IRS.  On February 11, 2002, the IRS mailed a                
               statutory notice of deficiency for these income taxes                  
               to your last known address.  A complete copy of this                   
               notice of deficiency is enclosed.  You in fact received                
               this notice of deficiency.  See “Notice of Response...”                
               (wherein you state “I responded by letter to the Notice                
               of Deficiency...”).  Because you received a notice of                  
               deficiency for your 1997, 1998, and 1999 income taxes,                 
               you are prohibited from disputing either the existence                 
               and amounts of these tax liabilities in this proceed-                  
               ing.  I.R.C. � 6330(c)(2)(B).                                          
                  *       *       *       *       *       *       *                   
                    Under I.R.C. � 6673, the Court may award a penalty                
               to the United States in an amount up to $25,000 when                   
               the proceeding has been instituted or maintained by a                  
               taxpayer primarily for delay, or if the taxpayer’s                     
               position in the proceeding is frivolous or groundless.                 
               In Pierson v. Commissioner, 115 T.C. 576, 581 (2000),                  
               this Court issued an unequivocal warning to taxpayers                  
               concerning the imposition of damages under section 6673                
               on those taxpayers who abuse the protections afforded                  
               by section 6320 and 6330.  Furthermore, in later                       
               lien/levy cases, this Court has imposed section 6673                   
               damages against taxpayers who asserted frivolous argu-                 
               ments.  See, e.g., Bradshear [sic] v. Commissioner,                    
               T.C. Memo. 2003-196.  If you continue to assert frivo-                 

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