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raise any spousal defenses. Petitioner’s only argument relating
to respondent’s collection actions is that respondent abused his
discretion in relying on the Form 4340, Certificates of
Assessments, Payments, and Other Specified Matters, to verify the
assessment, an argument we have previously rejected. Davis v.
Commissioner, 115 T.C. 35, 40 (2000).2 Petitioner has not
presented any evidence or arguments to convince us that
respondent abused his discretion. As a result, we hold
respondent’s determination was not an abuse of discretion, and
respondent may proceed with the proposed collection actions. See
Sego v. Commissioner, supra at 612.
Respondent has asked the Court to impose a penalty under
section 6673(a). Although petitioner has presented frivolous
arguments, we find that petitioner’s cooperation in the
stipulation process mitigated the delay, and therefore we choose
not to impose the penalty at this time. However, petitioner is
warned that we may do so in the future if he continues to assert
such frivolous claims before this Court.
To reflect the foregoing,
Decision will be entered
for respondent.
2Petitioner stated this argument in his Motion For
Production of Summary Record of Assessment, which this Court
denied on Apr. 18, 2006.
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Last modified: May 25, 2011