Deborah Carman Goodin - Page 12

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          discretion.  Sego v. Commissioner, 114 T.C. 604, 610 (2000); Goza           
          v. Commissioner, 114 T.C. 176, 182 (2000).                                  
               As was true of petitioner’s March 10, 2004 letter, peti-               
          tioner’s attachment to the petition, petitioner’s November 11,              
          2004 affidavit, petitioner’s March 2005 affidavit, and peti-                
          tioner’s motion to dismiss, petitioner’s position in petitioner’s           
          response to respondent’s motion for summary judgment (peti-                 
          tioner’s response) and petitioner’s supplement to petitioner’s              
          response is frivolous and/or groundless.5                                   
               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                 
          unpaid liabilities for 1997, 1998, and 1999.                                
               In respondent’s motion for a penalty, respondent requests              
          that the Court require petitioner to pay a penalty to the United            
          States pursuant to section 6673(a)(1).  Section 6673(a)(1)                  
          authorizes the Court to require a taxpayer to pay to the United             
          States a penalty in an amount not to exceed $25,000 whenever it             
          appears to the Court, inter alia, that a proceeding before it was           

               5The statements, contentions, arguments, and requests set              
          forth in petitioner’s response are similar to the statements,               
          contentions, arguments, and requests set forth in responses by              
          certain other taxpayers with cases in the Court to motions for              
          summary judgment and to impose a penalty under sec. 6673 filed by           
          the Commissioner of Internal Revenue in such other cases.  See,             
          e.g., Smith v. Commissioner, T.C. Memo. 2003-45.                            

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