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the Tax Court has multiplied the proceedings in any
case unreasonably and vexatiously, the Tax Court may
require–-
* * * * *
(B) if such attorney is appearing on
behalf of the Commissioner of Internal
Revenue, that the United States pay such
excess costs, expenses, and attorney's fees
in the same manner as such an award by a
district court.
Section 6673(a)(2) is applicable "to positions taken after
December 31, 1989, in proceedings which are pending on, or
commenced after such date." OBRA 1989, sec. 7731(d), 103 Stat.
2106, 2402; see Harper v. Commissioner, 99 T.C. 533 (1992).
The trial of the test cases began on January 9, 1989,
and the Court did not issue its opinion in Dixon II until
December 11, 1991. Although Messrs. Sims' and McWade's
misconduct began in late 1986, they continued to mislead the
Court during the trial of the test cases, throughout the briefing
process, and in the submission of erroneous decision documents in
the Thompson and Cravens cases. Under the circumstances, we hold
that the Government misconduct falls within the effective date of
section 6673(a)(2).
The Court has not had the occasion to apply section
6673(a)(2) to misconduct of a Government attorney. We have,
however, relied upon the provision to impose sanctions against
counsel for a taxpayer. See Harper v. Commissioner, supra;
Matthews v. Commissioner, T.C. Memo. 1995-577, affd. by
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