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frivolous and directed petitioner to a publication entitled “The
Truth About Frivolous Tax Arguments” available on the Internal
Revenue Service’s Web site. Petitioner quickly responded to Mr.
Bethea, and in a letter dated November 11, 2005, raised his
frivolous tax protester arguments and attached his frivolous
amended return claiming he did not owe taxes for 1998.
Petitioner also informed Mr. Bethea in this letter: “I have
responded to you with this letter so a telephone conference is
not necessary.” Mr. Bethea considered the documents petitioner
sent during the section 6330 administrative process, concluded
that petitioner’s contentions were frivolous and that petitioner
did not offer any collection alternatives, and on December 22,
2005, sent petitioner a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330, sustaining
the proposed levy to collect petitioner’s 1998 tax liabilities.
Petitioner timely petitioned this Court. On May 18, 2006,
respondent filed the instant motion for summary judgment and to
impose a penalty pursuant to section 6673. On June 15, 2006,
petitioner filed a response.
Discussion
Summary judgment is intended to expedite litigation and
avoid unnecessary and expensive trials and may be granted where
there is no genuine issue of material fact and a decision may be
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