- 9 -
In view of the foregoing, we will grant respondent's oral
motion to exercise our discretion under section 6673(a) and
require petitioners to pay a penalty to the United States in the
amount of $500. Crain v. Commissioner, 737 F.2d 1417, 1417-1418
(5th Cir. 1984); Coulter v. Commissioner, 82 T.C. 580, 584-586
(1984); Abrams v. Commissioner, 82 T.C. 403, 408-411 (1984).
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011