- 23 -
the allegation that the conduct of agents of the Internal
Revenue Service in issuing the notice of deficiency
violates section 7214 is a matter over which the Tax Court
has no jurisdiction); Spencer v. Commissioner, T.C. Memo.
1977-145 (stating that section 6065 does not require
notices of deficiency issued by Commissioner to be signed
under penalties of perjury). In view of the fact that
all of petitioners' arguments are frivolous or groundless,
we will require Mr. Webber to pay to the United States a
penalty pursuant to section 6673(a) in the amount of
$10,000.
Furthermore, Mr. Webber presented no evidence at
trial and made no argument in his posttrial briefs
regarding respondent's determination of the addition
to tax under section 6651(a)(1) and the penalty under
section 6662(a). Accordingly, we hereby sustain those
determinations.
Notwithstanding petitioners' failure to raise an
issue that merits discussion, we must address the notice
of deficiency issued to Ghalardi. Respondent argues that
Ghalardi was a sham devised by Mr. Webber in an attempt
to shift income to Ghalardi. There is ample evidence to
support that contention and no evidence to contradict it.
For example, we have found that Mr. Webber formed Ghalardi
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011