Norman P. Schneller - Page 5

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          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 action.  See            
          Sego v. Commissioner, supra at 612.                                         
               Respondent urges us to impose a section 6673 penalty.                  
          Although petitioner’s arguments are frivolous, 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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