-10-
(2000) (citing Crain v. Commissioner, 737 F.2d 1417, 1417 (5th
Cir. 1984)). Consequently, although respondent improperly
denied petitioners’ request to record the section 6330 hearing,
see sec. 7521(a)(1), we conclude that (1) it is unnecessary and
would not be productive to remand the instant case to the Appeals
Office for another section 6330 hearing in order to allow
petitioners to make an audio recording and (2) it is unnecessary
and inappropriate under the circumstances of the instant case to
reject respondent’s determination, see Keene v. Commissioner, 121
T.C. 8, 19-20 (2003); Lunsford v. Commissioner, 117 T.C. 183, 189
(2001); Kemper v. Commissioner, T.C. Memo 2003-195.
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,
8(...continued)
Hiland, we held that the contentions raised by the taxpayer were
frivolous and/or groundless, and we imposed a penalty pursuant to
sec. 6673.
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