Jason Harrington - Page 10




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          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 lien to collect petitioner’s tax liabilities for 1998,             
          2000, 2001, and 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           
          in such proceeding is frivolous or groundless.  In Pierson v.               
          Commissioner, 115 T.C. 576, 581 (2000), we issued a warning                 
          concerning the imposition of a penalty under section 6673(a)(1)             
          on those taxpayers abusing the protections afforded by sections             
          6320 and 6330 through the bringing of dilatory or frivolous lien            
          or levy actions.  The Court has since repeatedly disposed of                
          cases premised on arguments akin to those raised herein summarily           
          and with imposition of the section 6673 penalty.   See, e.g.,               
          Craig v. Commissioner, 119 T.C. at 264-265 (and cases cited                 
          therein).                                                                   
               Respondent has moved for the imposition of a section 6673              
          penalty in the instant case.  Petitioner has raised only                    
          frivolous arguments, both before and after being warned about               










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