- 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.Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011