- 8 - copious citation of precedent; to do so might suggest that these arguments have some colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984). Petitioners have failed to make a valid challenge to the appropriateness of respondent’s intended collection action, offer alternative means of collection, or offer any spousal defenses. These issues are now deemed conceded. Rule 331(b)(4). Accordingly, we conclude that respondent did not abuse his discretion, and we sustain respondent’s determination to proceed with collection for 1997 and 1998. II. Section 6673(a) 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 positions in the proceedings or instituted the proceedings primarily for delay. A position maintained by the taxpayer is “frivolous” if it is “contrary to established law and unsupported by a reasoned, colorable argument for change in the law.” Coleman v. Commissioner, 791 F.2d 68, 71 (7th Cir. 1986). In his correspondence with petitioners, the settlement officer advised petitioners to read an IRS publication entitled “The Truth About Frivolous Tax Arguments”, which explains the defects in several of petitioners’ arguments. The settlement officer also sent petitioners a copy of Pierson v. Commissioner,Page: Previous 1 2 3 4 5 6 7 8 9 Next
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