Rosa Janus - Page 14

                                       - 14 -                                         
          years in issue.  Petitioner offered no evidence or testimony to             
          refute the stipulated facts.  Petitioner has not satisfied her              
          burden of proof.  Respondent is sustained on this issue.                    
          4.  Section 6673 Sanctions                                                  
               At trial respondent moved for sanctions under section 6673             
          against petitioner on the grounds that she had instituted and               
          maintained the proceedings primarily for delay and that her                 
          positions were frivolous and groundless.  Section 6673(a)(1)                
          provides that a penalty not in excess of $25,000 may be awarded             
          "Whenever it appears to the Tax Court that * * * proceedings                
          before it have been instituted or maintained by the taxpayer                
          primarily for delay, * * * [or] the taxpayer's position in such             
          proceeding is frivolous or groundless".                                     
               The records in these cases establish that petitioner sought            
          to delay these proceedings by refusing to stipulate even the most           
          basic elements of the cases and that she raised only frivolous              
          factual and legal arguments.  Her claims that the notices of                
          deficiency failed to identify the type of tax involved and that             
          her source of income was misclassified, for example,                        
          contradicted the record.  Petitioner demonstrated that she was              
          able to research the law, yet she took positions contrary to                
          established law and unsupported by a reasoned colorable argument.           
          See Coleman v. Commissioner, supra at 71.  Accordingly, we shall            
          require petitioner to pay a penalty to the United States in the             

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011