Larry Opposition to Penalty

                               United States Tax Court 

Larry D.                           ) 
               Petitioner          )     Docket No. 127xxx
                                   ) 
      V.                           )     
                                   ) 
Commissioner of Internal Revenue   ) 
               Respondent          )

Opposition to Motion for Penalty under I.R.C. § 6673

Petitioner hereby files his opposition to the government’s Motion for Penalties under IRC §6673 dated October 15, 2009, based upon the following reasons:

1. District Counsel files this motion to intimidate, frighten and burden a taxpayer with limited education, limited computer skills and no training in law or tax.

2. District Counsel takes the position “Petitioners position in present case is frivolous or groundless.” However District Counsel failed to list any argument that is frivolous or groundless or listed on the IRS published list of frivolous positions. This false statement should be stricken from the record and District Counsel admonished.

4. Petitioner incorporates by reference his Opposition to Motion for Summary Judgment dated October 26, 2009.

7. District counsel is attempting to brow beat an impoverished taxpayer with numerous threats including his threatening letter in June 2009 (attached). Citizens in this country deserve better. District Counsel should as least produce some evidence of taxpayer raising frivolous arguments in this case.

8. District Counsel, J.C. Young, has a reputation for being a bully and being rude. With the unlimited resources of the government available to him he is attempting to take advantage of a loyal patriotic American citizen. District Counsel is barking up the wrong tree. His accusations are based upon positions that are not part of this case. District Counsel’s conduct in this case is unprofessional.

6. In conclusion, penalties should not lie against taxpayer because the Commissioner has no evidence, no proof and no documents of any pleading in this case by Petitioner which contain any frivolous or groundless issues.

CERTIFICATE OF SERVICE: I certify that a copy of this foregoing Opposition to Motion for Penalty under I.R.C. § 6673 was served on Respondent by US Mail in a postpaid wrapper on or about this 2nd day of November, 2009 to Respondent’s at District Counsel’s office at 320 Federal Place, Room 509 Greensboro, NC 27401 and to the court clerk at 400 second St. N.W. Washington, D.C. 20217

_______________________________
Larry D., Petitioner, pro se
Blackshear, GA 31516