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5. Receipt of Notice and Demand
Petitioner also argues that respondent failed to send
petitioner a statutory notice and demand for the unpaid tax. As
shown in the record of the case, a notice and demand was sent to
petitioner. The transcripts, i.e., TXMODA and Form 4340, report
that the first notice and demand was sent on December 9, 2002.
The transcripts also report that another notice and demand was
sent on February 24, 2003. There is no question that respondent
sent a notice and demand to petitioner; therefore, petitioner’s
argument must fail.
Petitioner makes no other arguments against the validity of
the notice of determination. In particular, petitioner fails to
make a valid challenge to the appropriateness of respondent’s
intended collection action, raise a spousal defense, or offer
alternative means of collection. We conclude that respondent did
not abuse his discretion in determining that collection should
proceed and that respondent is entitled to judgment as a matter
of law.
6. Section 6673 Penalty
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 that the
taxpayer’s position in the proceeding is frivolous or groundless.
Sec. 6673(a)(1)(B).
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