TAX COURT OPINION

Case: Rhonda S. Broadnax
Docket Number: 10788-07L
Judge: Colvin
Opinion Type: bench
Filed: 04/23/2008
Pages: 5

UNITED STATES T, Washington, D. C. K COURT 2021 7 RHONDA S . BROADNAX , Petitione r RECORDE D SERVICE V . Docket No . 10788-07 L COMMISSIONER OF INTERNAL REVENUE, Respondent . S . T . JUDGE O R D E R Pursuant to Rule 152(b), Tax Cou t Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Co herewith to petitioner and to respond of the transcript of the trial of the Thomas B . Wells at Columbia, South Ca containing his oral findings of fact the conclusion of trial . rt shall transmi t nt a copy of the pages above case before Judge olina, on March 21, 2008, nd opinion rendered a t In accordance with the oral find an appropriate order and decision wil ngs of fact and opinion, be entered . (Signed) Thomas B . Wells Judg e Dated : Washington, D . C . April 23, 2008 SERVED APR, 2 4 2008 2 1 Bench Opinion by Judge Thomas 2 March 21, 200 8 3 Broadnax v . Commissione r Docket No . 10788-07L 4 THE COURT : The Cou t has decided to render 5 oral findings of fact and opi ion in this case and the 6 following represents the Cour s oral findings of fac t 7 and opinion . The oral findi s of fact and opinio n 8 shall not be relied upon as precedent in any othe r 9 case . 10 This is the case o Rhonda S . Broadnax , 11 Petitioner, versus Commissio er of Internal Revenue, 12 Respondent, docket number 10 88-07L . This benc h 13 opinion is made pursuant to he authority granted by 14 Section 7459(d) and Rule 15 2 15 All section refere ces are to the Internal 16 Revenue Code as in effect to the year in issue, and 17 all rule references are to t e Tax Court Rules o f 18 Practice and Procedure . 19 The instant case i a collection actio n 20 under Section 6330 and is be ore us on Respondent's 21 motion for summary judgment . Petitioner was ordered 22 to file a response to Respon ent's motion but ha s 23 failed to do so . 24 A summary of the r cord of the hearin g 25 before Respondent's appeals ffice is set forth in the Heritage Reporti g Corporatio n (202) 62 -4888 1 April 12, 2007, notice of determination sent t o 3 2 Petitioner by Respondent's ap 3 incorporated in this bench op 4 the instant proceeding . 5 Respondent assesse d frivolous return 6 penalties under Section 6702 gainst Petitioner for 7 taxable years 1998, 1999, 200 , and 2001 . The Court 8 also imposed a penalty under ection 6673 fo r 9 maintaining frivolous and gr o ndless positions in the 10 amount of $5,000 against Peti ioner in docket number 11 2147-04L, a case in this Cour arising out of th e 12 collection of Petitioner's t liabilities for such 13 taxable years . 14 Petitioner failed to pay such liabilities . 15 Respondent sent Petitioner a final notice of intent t o 16 levy and notice of Petitions s right to a hearing . 17 Petitioner requested a heari g but raised only 18 frivolous and groundless ar g ments . 19 The instant case i ripe for disposition on 20 summary judgment . Petitione advanced only frivolous 21 and groundless arguments . sed on the record in the 22 instant case, we hold that R spondent did not abus e 23 his discretion in determini n to proceed with 24 collection of Petitioner's paid liabilities and will 25 grant Respondent's motion f summary judgment . Heritage Reporti (202) 62 g Corporation -4888 1 Accordingly, we hold that Respondent may proceed wit h 4 2 such collection . 3 4 moved for a penalty under Se tion 6673 . Section 5 6673(a)(1) provides that thi Court may require the 6 taxpayer to pay a penalty no in excess of $25,00 0 7 whenever it appears to this ourt that the proceedings 8 were instituted or maintained by the taxpaye r 9 primarily for delay or the to payer's position i s 10 frivolous or groundless . 1 1 anger to this Court . In 12 docket number 21747-04L, a co lection case in thi s 13 Court involving the collectio of liabilities 14 concerning Petitioner's 1998, 1999, 2000 and 2001 15 taxable years, Petitioner wa s ordered to pay a $5,00 0 16 penalty under Section 6673 f maintaining frivolous 17 and groundless positions and nstituting the 18 proceedings for delay . 19 She also advanced f ivolous and groundles s 20 positions in docket number 3225-07, a case involving 21 Petitioner's taxable year 2004 . Despite having been 22 warned repeatedly that her positions were frivolous 23 and groundless, Petitioner con inues to advance such 24 positions, and it appears that more severe penaltie s 25 are warranted . Heritage Reporting Corporation (202) 628-4888 1 Accordinglyy, we sha 2 Section G77-3 on1peaalt-f in t h 6673 pelifione r 3 4 Howard v . Commissioner , T .C . To reflect the for e 5 entered granting Respondent's emo 2001-291 . Own ,PrrPria* order 06r _MK/ oing,' decision will be ynolion for summary judgment and "W 5 6 allowing Respondent to procee with the collection of 7 Petitioner's unpaid liabilit i s as set forth in the 8 notice of determination in t h instant case dated 9 April 12, 2007, and issued wi h respect t o 10 Petitioner's taxable years 19 11 as well as a penalty under Se 12 of $10,000 . 13 The foregoing repre 14 findings of fact and opinion in this case . Thi s 15 concludes this case . Than k 16 (Whereupon, at 10 :36 a .m ., the bench opinion 17 in the above-entitled matter was concluded . ) 18 19 20 21 22 23 24 25 i / Heritage Reporti g Corporation (202) 62 -4888