Universal Trust 06-15-90 - Page 21

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                    trustee.  In addition, there has been no showing that Mr. Chisum                                                                                       
                    was otherwise authorized to act on behalf of petitioner.                                                                                               
                              We have considered all allegations and arguments made by                                                                                     
                    Mr. Chisum that we have not discussed herein; we find them to be                                                                                       
                    without merit or irrelevant.  Accordingly, respondent’s motion to                                                                                      
                    dismiss for lack of jurisdiction will be granted.                                                                                                      
                              Mr. Chisum, Section 6673, and Other Sanctions                                                                                                
                              During the trial of Johnston v. Commissioner, T.C. Memo.                                                                                     
                    2000-315, respondent’s counsel asked the Court to consider                                                                                             
                    imposing a penalty on Mr. Chisum under section 6673.  However,                                                                                         
                    respondent’s counsel later informed the Court that respondent                                                                                          
                    would not move for a penalty against Mr. Chisum, in either                                                                                             
                    Johnston or the case at hand.  Under all the circumstances of the                                                                                      
                    case at hand, we do not impose a penalty on Mr. Chisum.                                                                                                
                              We would not presume to try to tell respondent how to do his                                                                                 
                    job, see United States v. Payner, 447 U.S. 727, 737 (1980)                                                                                             
                    (Burger, C.J., concurring) (Supreme Court has no general                                                                                               
                    supervisory authority over executive branch operations),                                                                                               
                    particularly in view of the limited resources currently available                                                                                      
                    to the Internal Revenue Service.  However, the expenditures of                                                                                         
                    time and resources of the Court and the Commissioner in this and                                                                                       
                    other cases in which Mr. Chisum has acted, see supra note 3, have                                                                                      
                    been so substantial as to raise the question whether some other                                                                                        
                    sanction might be appropriate.  We therefore leave with                                                                                                

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