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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 he
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