- 9 -
Petitioner’s only remaining arguments constitute challenges
to the existence of his underlying tax liabilities.8 However,
petitioner received statutory notices of deficiency for 1991
through 1998 and 2002. Petitioner admits receiving a statutory
notice of deficiency for 1991 through 1998, and he does not
dispute receiving a statutory notice of deficiency for 2002.
Consequently, petitioner is prohibited by section 6330(c)(2)(B)
from disputing the existence of the underlying tax liabilities
for those years.
On this record, we conclude that there is no genuine issue
of material fact requiring a trial in this case, and we hold that
respondent is entitled to the entry of a decision sustaining the
proposed levy as a matter of law.
III. Section 6673(a)(1) Penalty
Section 6673(a)(1) authorizes this Court to require a
taxpayer to pay to the United States a penalty, not to exceed
$25,000, if it appears that the taxpayer instituted or maintained
a proceeding primarily for delay or that the taxpayer’s position
is frivolous or groundless. Section 6673(a)(1) applies to
proceedings under section 6330. Pierson v. Commissioner, 115
T.C. 576, 581 (2000). In proceedings under section 6330, we have
8In addition to the arguments raised in his petition, see
supra p. 5, petitioner also asserts in his response to
respondent’s motion for summary judgment that he does not have a
deficiency in tax as defined under the Internal Revenue Code and
that his wages are not subject to Federal income tax.
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