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We are also convinced that petitioners instituted and
maintained this proceeding primarily, if not exclusively, for
purposes of delay. Dealing with this matter wasted the Court's
time and respondent's time, and taxpayers with genuine
controversies were delayed.
In view of the foregoing, we will exercise our discretion
under section 6673(a)(1) and require petitioner Gregory Stewart
Malone to pay a penalty to the United States in the amount of
$10,000. We will also require petitioner Pamela Joyce Malone to
pay a penalty to the United States in the amount of $5,000. See
Fox v. Commissioner, 969 F.2d 951, 953 (10th Cir. 1992), affg.
T.C. Memo. 1991-240 and T.C. Memo. 1991-241; Crain v.
Commissioner, 737 F.2d 1417, 1417-1418 (5th Cir. 1984); Coulter
v. Commissioner, 82 T.C. 580, 584-586 (1984).
An order of dismissal and
decision will be entered granting
respondent's Motion To Dismiss For
Failure To State A Claim Upon Which
Relief Can Be Granted.
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