Alan L. Poe - Page 9

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          the validity of the underlying tax liability is not properly                
          placed at issue, the Court will review the determination of the             
          Commissioner of Internal Revenue for abuse of discretion.  Sego             
          v. Commissioner, 114 T.C. 604, 610 (2000); Goza v. Commissioner,            
          114 T.C. 176, 182 (2000).                                                   
               Based upon our examination of the entire record before us,             
          we find that respondent did not abuse respondent’s discretion in            
          determining to proceed with the collection action as determined             
          in the notice of determination with respect to petitioner’s                 
          unpaid liability for 1999.                                                  
               In respondent’s motion, respondent requests that the Court             
          require petitioner to pay a penalty to the United States pursuant           
          to section 6673(a)(1).  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,              
          inter alia, that a proceeding before it was instituted or                   
          maintained primarily for delay, sec. 6673(a)(1)(A), or that the             
          taxpayer’s position in such a proceeding is frivolous or                    
          groundless, sec. 6673(a)(1)(B).                                             
               In Pierson v. Commissioner, 115 T.C. at 581, we issued an              
          unequivocal warning to taxpayers concerning the imposition of a             
          penalty under section 6673(a) on those taxpayers who abuse the              
          protections afforded by sections 6320 and 6330 by instituting or            
          maintaining actions under those sections primarily for delay or             

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