- 10 - 2000. We find that respondent has met his burden of production. Section 6654(e) provides exceptions whereby no addition to tax will be imposed under section 6654(a). Petitioner did not argue and we do not find that any of the exceptions applies. Therefore, we hold that petitioner is liable for the addition to tax under section 6654(a). Section 6673(a)(1) authorizes the Court to require a taxpayer to pay the United States a penalty in an amount not to exceed $25,000 whenever it appears to the Court the taxpayer’s position is frivolous or groundless. Sec. 6673(a)(1)(B). Respondent has not asked the Court to impose a penalty under section 6673(a) against petitioner. The Court, however, may sua sponte impose a penalty. Pierson v. Commissioner, 115 T.C. 576, 580 (2000); Jensen v. Commissioner, T.C. Memo. 2004-120; Frey v. Commissioner, T.C. Memo. 2004-87. Petitioner has previously been a litigant in this Court. See Keenan v. Commissioner, supra. While his previous case dealt predominantly with issues different from those in the present case, petitioner similarly failed to file tax returns for 1988 and 1990 through 1994. Id. Petitioner was not warned in the previous opinion or during the course of the current litigation that a penalty might be imposed under section 6673(a). For this reason only, we decline to impose a penalty under section 6673(a). However, we strongly admonish petitioner that if hePage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
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