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including section 6330 cases,13 is well established grounds for
the imposition of section 6673 penalties. However, in light of
the fact that petitioner also sought review of a notice of
determination and a supplemental notice of determination for
which respondent himself eventually conceded a remand was
appropriate, we shall exercise our discretion under section
6673(a)(1) and not impose a penalty in this case. Petitioner is
hereby warned, however, that should he advance these or similar
arguments in this Court in the future, he may be subject to
penalties under section 6673(a)(1).
Conclusion
Since we have found the underlying liabilities for 1990,
1991, 1992, 1993, and 1996 are correct and that there was no
abuse of discretion in the 2004 supplemental determination, we
conclude that respondent may proceed with the levy that was the
subject of the notice in this case.
To reflect the foregoing,
An apppropriate order and
decision will be entered for
respondent.
13 See Pierson v. Commissioner, 115 T.C. 576, 581 (2000).
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