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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.
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