- 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 thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011