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Petitioner does not dispute that he had the opportunity to
challenge the correctness of his tax liability for 2002 by
petitioning this Court from the notice of deficiency, but failed
to do so. Therefore, petitioner’s underlying tax liability for
2002 was not properly in issue.
In the instant case, the record indicates that the only
issues petitioner raised throughout the section 6330
administrative process and in his petition to this Court were
frivolous tax protester type arguments. We do not address
petitioner’s frivolous arguments with somber reasoning and
copious citations of precedent, as to do so might suggest that
these arguments possess some degree of colorable merit. See
Crain v. Commissioner, 737 F.2d 1417, 1417 (5th Cir. 1984).
Accordingly, we hold that no genuine issue of material fact
exists requiring trial and that respondent is entitled to summary
judgment. Respondent’s determination to proceed with the
proposed levy to collect petitioner’s tax liability for 2002 was
not an abuse of discretion.
Section 6673(a)(1) authorizes the Court to impose a penalty
not in excess of $25,000 when it appears to the Court that, inter
alia, proceedings have been instituted or maintained by the
taxpayer primarily for delay or that the position of the taxpayer
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