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content of a petition. We further find that, pursuant to Rule
34(b)(4), petitioner has conceded the determinations that respon-
dent made in the notice for his taxable year 2003. We also
conclude that the petition and the answer do not raise any
genuine issues of material fact.
We found in the Court’s February 6, 2007 Order that the
petition contained statements, contentions, and arguments that
are frivolous and groundless. “A petition that makes only
frivolous and groundless arguments makes no justiciable claim,
and it is properly subject to a motion for judgment on the
pleadings”. Nis Family Trust v. Commissioner, supra at 539; cf.
Funk v. Commissioner, 123 T.C. 213 (2004). We find that the
statements, contentions, and arguments in the petition state no
justiciable basis upon which relief may be granted.
Although respondent does not ask the Court to impose a
penalty on petitioner under section 6673(a)(1), we consider sua
sponte whether the Court should impose a penalty on petitioner
under that section. Section 6673(a)(1) authorizes the Court to
require a taxpayer to pay a penalty to the United States in an
amount not to exceed $25,000 whenever it appears that a taxpayer
instituted or maintained a proceeding in the Court primarily for
delay or that a taxpayer’s position in such a proceeding is
frivolous or groundless.
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Last modified: November 10, 2007