Opinion
12198-20
12-22-2021
Kendra Nicole Scarborough Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
Maurice B. Foley, Chief Judge
For the reasons set forth in respondent's motion to dismiss, filed January 4, 2021, to which petitioner has not objected, it is
ORDERED that so much of respondent's motion that requests dismissal of the case is granted and this case is dismissed. It is further
ORDERED that so much of respondent's motion that requests the imposition of an I.R.C. section 6673(a) penalty is denied.
Petitioner's attention is invited to I.R.C. section 6673(a). If it appears to the Court that a taxpayer's position in a proceeding before the Court is frivolous or groundless, then the Court can impose a penalty (not to exceed $25,000) on that taxpayer. Petitioner is advised that it appears to the Court that the position she has taken in this case is frivolous or groundless. No penalty will be imposed at this time. However, future submissions advancing a frivolous or groundless position will result in the imposition of a penalty.