Gregory Meeker - Page 8

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               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.                                                      

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