Dwight Schwersensky - Page 16

                                       - 16 -                                         
               Because petitioner has admitted the issues he seeks to                 
          raise, and they are all frivolous, groundless, or irrelevant, we            
          conclude that neither trial nor a remand to Appeals to allow a              
          recorded hearing is necessary.  Respondent's failure to afford              
          petitioner an opportunity to record the section 6330 conference             
          was harmless error, and further proceedings in this case would              
          not be productive.  See Holliday v. Commissioner, 97 AFTR2d 2006-           
          3045, 2006-2 USTC par. 50,430 (9th Cir. 2006), affg. T.C. Memo.             
          2005-132; Johnston v. Commissioner, 153 Fed. Appx. 451 (9th Cir.            
          2005), affg. T.C. Memo. 2004-224; Lunsford v. Commissioner, 117             
          T.C. 183, 189 (2001); Lee v. Commissioner, T.C. Memo. 2004-264.             
               We therefore conclude that there are no genuine issues of              
          material fact present in this case, and hold that respondent is             
          entitled to judgment as a matter of law regarding the proposed              
          collection activity.  Accordingly, we shall grant respondent's              
          motion for summary judgment.                                                
          Section 6673 Penalty                                                        
               Respondent has also moved for a penalty under section 6673.            
          Section 6673(a)(1) authorizes this Court to require a taxpayer              
          who has instituted or maintained a proceeding primarily for                 
          delay, or whose position is frivolous or groundless, to pay a               
          penalty of up to $25,000 to the United States.  See Williams v.             
          Commissioner, 119 T.C. 276, 280-281 (2002); Bagby v.                        







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011