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offer an alternative means of collection. Consequently, the
aforementioned issues are deemed to be conceded. Rule 331(b)(4).
Petitioner has failed to set forth any grounds on which we
could find that the Appeals Office erred in its determination
that respondent could properly proceed with collection of
petitioner’s 1996 tax liabilities. Accordingly, respondent is
entitled to summary judgment.
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay a penalty not in excess of $25,000 whenever the
taxpayer’s position is frivolous or groundless or the taxpayer
has instituted or pursued the proceeding primarily for delay.
SEC. 6673. SANCTIONS AND COSTS AWARDED BY COURTS.
(a) Tax Court Proceedings.--
(1) Procedures instituted primarily for delay,
etc.--whenever it appears to the Tax Court that–-
(A) proceedings before it have been
instituted or maintained by the taxpayer primarily
for delay,
(B) the taxpayer’s position in such
proceeding is frivolous or groundless, or
(C) the taxpayer unreasonably failed to
pursue available administrative remedies,
the Tax Court, in its decision, may require the
taxpayer to pay to the United States a penalty not
in excess of $25,000.
Petitioner appears to have instituted or maintained the
instant case primarily as a protest against the Federal income
tax. See, e.g. United States v. Studley, 783 F.2d 934, 937 (9th
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Last modified: May 25, 2011