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6654 addition determined in this case. See Wheeler v.
Commissioner, 127 T.C. 200, 211-212 (2006).
Conclusion Regarding Deficiency Determinations
On the basis of the foregoing, we conclude that respondent's
motion to dismiss should be granted, and that a decision
sustaining respondent's determinations of an income tax
deficiency and additions to tax for 2001 should be entered.
Section 6673(a)(1) Penalty
Section 6673(a)(1) authorizes the Court to award a penalty
not in excess of $25,000 when proceedings have been instituted or
maintained primarily for delay, or where the taxpayer's position
is frivolous or groundless. See, e.g., Coleman v. Commissioner,
791 F.2d 68, 71 (7th Cir. 1986); Kish v. Commissioner, T.C. Memo.
1998-16; Talmage v. Commissioner, T.C. Memo. 1996-114, affd.
without published opinion 101 F.3d 695 (4th Cir. 1996).
Respondent has moved for imposition of such a penalty.
The nature of petitioner's conduct in this case strongly
suggests that she instituted this proceeding primarily for the
purpose of delay. She presented no evidence to support her
general and vague allegations that she had no taxable income in
2001. Her conduct in arranging with the Court for a date and
time certain for her trial and then failing to appear, sending
instead counsel with no evidence to proffer and no effective
authority to prosecute the case, was misleading and particularly
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Last modified: November 10, 2007