§66731

The issues for decision are whetherpetitioner is liable for the deficiency in Federal income tax relating to $4,451 ofunreported incóme for the tax year at issue and whether petitioner is liable for a penalty under section 66731 for instituting or maintaining proceedings primarily for delay and for maintaining a frivolous position.

MEMORANDUM OPINION GERBER, Judge : This matter is before the Court on respondent's motion for summary judgment on the determination to SERVED Apr 27 2009 -2- file a notice of Federal tax lien (NFTL) and regarding whether a section 66731 penalty should be imposed on petitioner .

Section 66731 says in part: SEC. 6673 (a). Tax Court Proceedings.-- (1) Procedures instituted primarily for delay, etc.--Whenever it appears to the Tax Court that-- (A) proceedings before it have been instituted or maintained by the taxpayer 1 Unless otherwise indicated, all section references are to the Internal Revenue Code. - 14 - primarily for

66731 ( respondent ' s motion) . We shall grant 'All section references are to the Internal Revenue Code in effect at all relevant times . All Rule references are to the Tax Court Rules of Practice and Procedure SERVED JUL 2 2 2008 - 2 - respondent's motion insofar as it seeks summary judgment for respondent . Background The record establishes and

The parties filed cross-motions for summary judgment and the issues presented for our consideration are : (1) Whether there was an abuse of discretion in respondent's determination to sustain the filing of an NFTL relating to petitioner's 2001 tax liability and to proceed with collection or levy action; and, (2) whether a penalty under section 66731 should be imposed against petitioner for advancing frivolous positions in this case .

MEMORANDUM OPINION CHIECHI, Judge : This case is before the Court on respon- dent's motion for summary judgment and to impose a penalty under section 66731 (respondent's motion) .

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under - 2 - section 66731 (respondent’s motion).2 We shall grant respon- dent’s motion.

MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on respondent’s motion for summary judgment and to impose a penalty under section 66731 (motion for summary judgment) and 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure.

MEMORANDUM OPINION VASQUEZ, Judge: This case is before the Court on respondent’s motion for summary judgment and to impose a penalty under section 66731 (motion for summary judgment).

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under section 66731 (respondent’s motion).

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under section 66731 as to petitioner Daniel Holguin (respondent’s 1All section references are to the Internal Revenue Code in effect at all relevant times.

section 66731 (motion for summary judgment). 1 Unless otherwise indicated, all section references are to the Internal Revenue Code, and all Rule references are to the Tax Court Rules of Practice and Procedure. - 2 - Rule 121(a) provides that either party may move for summary judgment upon all or any part of the legal issues in controversy. Full or

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under - 2 - section 66731 (respondent’s motion).2 We shall grant respon- dent’s motion.

MEMORANDUM OPINION GERBER, Judge: Respondent, on March 10, 2003, moved for summary judgment on two questions: (1) Whether respondent may proceed with collection of various income taxes and penalties assessed against petitioner and (2) whether petitioner is liable - 2 - for a penalty under section 66731 because this proceeding was instituted or maintained for delay and/or petitioner’s position is frivolous.

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under section 66731 (respondent’s motion).

MEMORANDUM OPINION GERBER, Judge: Respondent, in a motion filed on November 12, 2002, moved for summary judgment on the questions of whether he may proceed with collection and whether a section 66731 1 All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under section 66731 (respondent’s motion).

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under section 66731 (respondent’s motion).

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under - 2 - section 66731 (respondent’s motion).2 We shall grant respon- dent’s motion.

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under section 66731 (respondent’s motion).

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respondent’s motion for summary judgment and to impose a penalty - 2 - under section 66731 (respondent’s motion).2 We shall grant respondent’s motion.

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under - 2 - section 66731 (respondent’s motion).2 We shall grant respon- dent’s motion.

MEMORANDUM OPINION CHIECHI, Judge: This case is before the Court on respon- dent’s motion for summary judgment and to impose a penalty under section 66731 (respondent’s motion).

MEMORANDUM OPINION GERBER, Judge: Respondent, in a motion filed on November 20, 2002, moved for summary judgment on the questions of whether he may proceed with collection and whether a section 66731 1 All section references are to the Internal Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure, unless otherwise indicated.

MEMORANDUM OPINION GERBER, Judge: Respondent, in a motion filed on August 26, 2002, moved for summary judgment on the questions of whether respondent may proceed with collection and whether a section 66731 penalty should be imposed against petitioner.