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cases premised on arguments akin to those raised herein summarily
and with imposition of the section 6673 penalty.3 See, e.g.,
Craig v. Commissioner, supra at 264-265 (and cases cited
thereat).
Respondent has not sought a section 6673 penalty in the
instant case; however, the Court considers the issue sua sponte.
Although we do not impose a penalty on petitioner, we take this
opportunity to admonish petitioner that the Court will consider
imposing such a penalty should he return to the Court in the
future in an attempt to delay collection or advance frivolous or
groundless arguments.
To reflect the foregoing,
An appropriate order and
decision will be entered.
3We note that on Dec. 20, 2006, Congress enacted the Tax
Relief and Health Care Act of 2006, Pub. L. 109-432, div. A, sec.
407, 120 Stat. 2960, which, through amendments to secs. 6702 and
6330, instructs the Secretary to prescribe a list of positions
identified as frivolous. A request for a sec. 6330 hearing based
on any such position may then be disregarded and is not subject
to further administrative or judicial review. The new provisions
are effective only for issues raised after the Secretary
prescribes the list of frivolous positions.
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Last modified: November 10, 2007