Timothy L. Clouse - Page 6




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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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