119 T.C. No. 17
UNITED STATES TAX COURT
JIMMIE L. WILLIAMS AND ANNIE W. WILLIAMS, DECEASED, JIMMIE L.
WILLIAMS, PERSONAL REPRESENTATIVE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 16771-98. Filed December 12, 2002.
P, on three separate occasions, advised the Court
and R that he had filed petitions in bankruptcy. In
each instance, P’s statement that he had filed a
bankruptcy petition was intended to invoke the
automatic stay on this Court to avoid compliance with
this Court’s orders, to avoid trial, and to thwart this
Court’s Rules and procedures. On one of the occasions,
no petition had been filed and no bankruptcy proceeding
commenced. Instead, P submitted a forged bankruptcy
document to R and the Court. In each instance where a
bankruptcy petition was actually filed, P withdrew the
petition and caused the bankruptcy to be dismissed not
long after it was instituted.
R moved for dismissal of P’s case for lack of
prosecution, a penalty under sec. 6673, I.R.C., and a
sanction because of P’s disobedience,
avoidance, and resistance to this Court’s orders,
Rules, decrees, or commands.
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