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colorable merit. See Crain v. Commissioner, 737 F.2d 1417, 1417
(5th Cir. 1984).
The record in the instant case demonstrates that
respondent’s Appeals officer was impartial, had no prior
involvement with petitioner, and verified that all applicable
laws and administrative procedures were followed. Accordingly,
we hold that respondent’s determination to proceed with the
proposed levy to collect petitioner’s tax liability for 1999,
2001, and 2002 was not an abuse of discretion and that no genuine
issue of material fact exists requiring trial. Respondent is
entitled to summary judgment.
Section 6673(a)(1) provides that this Court may require the
taxpayer to pay a penalty not in excess of $25,000 whenever it
appears to this Court: (a) The proceedings were instituted or
maintained by the taxpayer primarily for delay; (b) the
taxpayer’s position is frivolous or groundless; or (c) the
taxpayer unreasonably failed to pursue available administrative
remedies. Respondent has moved that the Court impose a penalty
in the instant case. The record indicates that petitioner was
warned that this Court could impose a penalty if he persisted in
raising frivolous tax protester arguments. Despite being warned,
petitioner raised frivolous arguments throughout the section 6330
administrative process, in his petition to this Court, in his
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