- 8 -
We agree with respondent that petitioner has failed to state
a claim upon which relief can be granted. See Funk v.
Commissioner, supra at 216-217; Stearman v. Commissioner, supra.
Accordingly we shall dismiss petitioner’s case and enter a
decision sustaining respondent’s determinations contained in the
notice of deficiency for 20023 and respondent’s determinations
sustaining the notice of intent to levy for 1999 and 2000 and the
notice of Federal tax lien regarding income taxes for 1999, 2000,
and 2001.4 Rules 34(a), 123; Funk v. Commissioner, supra at 218;
Stearman v. Commissioner, supra.
IV. Section 6673
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty not to exceed
$25,000 if the taxpayer took frivolous or groundless positions in
the proceedings or instituted the proceedings primarily for
delay. A position maintained by the taxpayer is “frivolous”
where it is “contrary to established law and unsupported by a
reasoned, colorable argument for change in the law.” Coleman v.
3 Where a petition fails to state a claim in respect of
additions to tax, the Commissioner incurs no obligation to
produce evidence in support of such determinations pursuant to
sec. 7491(c). Funk v. Commissioner, 123 T.C. 213, 218 (2004).
4 Although petitioner did not attach the notice of
determination sustaining the notice of Federal tax lien for
income taxes for 1999, 2000, and 2001 to the petition, he did
refer to it in the petition. Respondent attached this notice to
his motion to dismiss.
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011