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only meritless tax-protester arguments. Ps, therefore,
have conceded those adjustments and, with respect to
the deficiencies in tax determined by R, entry of
judgment on the pleadings is appropriate. Sec. 7491,
I.R.C., does not add to the burden of respondent as the
movant for judgment on the pleadings in these cases. R
has shown that partial summary judgment is appropriate
for the accuracy-related penalties determined by R. Ps
have abandoned their return positions, relying,
instead, on a strategy of noncooperation and delay,
undertaken behind a smokescreen of frivolous tax-
protester arguments. S, Ps’ attorney, has, in bad
faith, aided Ps in that strategy by making additional
meritless tax-protester arguments, making meritless
motions and responses to motions, and abusing the
Court’s subpoena power. Neither Ps or S have shown
that the orders to show cause should not be made
absolute.
1. Held: With respect to the deficiencies in tax
determined by respondent, judgment will be entered on
the pleadings. Rule 120(a), Tax Court Rules of
Practice and Procedure.
2. Held, further, sec. 7491, I.R.C., does not add
to movant’s burden for judgment on the pleadings with
respect to such deficiencies in tax.
3. Held, further, with respect to the sec. 6662,
I.R.C., accuracy-related penalties, partial summary
judgment will be granted for R. Rule 121(a), Tax Court
Rules of Practice and Procedure.
4. Held, further, in each case, P (or Ps) will be
required to pay penalties ($25,000 in docket No. 9822-
99; $500 in docket No. 9820-99 and $5,000 in docket No.
9821-99) on account of instituting and maintaining
these proceedings primarily for delay and taking
frivolous and groundless positions. Sec. 6673(a)(1),
I.R.C.
5. Held, further, S will be required to pay
personally $10,643.75 for R’s excess attorney’s fees
reasonably incurred by R on account of S’s bad faith
course of conduct in which she unreasonably and
vexatiously multiplied the proceedings. Sec.
6673(a)(2), I.R.C.
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