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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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Last modified: May 25, 2011