Marvin L. Barmes and Barbara J. Barmes - Page 4




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               (4)  Should the Court impose on petitioners a penalty under            
          section 6673(a)(1)?  We hold that we should, and we shall impose            
          such a penalty in the amount of $2,000.                                     
          Respondent’s Motion To Impose Sanctions                                     
               On October 13, 2000, we issued an Order (October 13, 2000              
          Order) granting in part and denying in part respondent’s motion             
          to compel production of documents (respondent’s motion to com-              
          pel).3  In that Order, we directed petitioners to produce to                
          counsel for respondent on or before October 19, 2000, those                 
          documents requested in respondent’s request for production of               
          documents (the requested trust4 documents), which we considered             
          to be documents of Sandbar Wholesale Trust and/or Sandbar Real              
          Estate Trust.5  (We shall refer collectively to Sandbar Wholesale           

               3In a separate Order issued on Oct. 13, 2000, we denied                
          respondent’s motion to compel answers to respondent’s interroga-            
          tories.  That was because respondent had conceded, and we agreed,           
          that petitioners’ reliance on the Fifth Amendment to the Consti-            
          tution (Fifth Amendment) in support of their refusal to answer              
          those interrogatories was warranted, since respondent was contem-           
          plating or anticipating the possibility of a future criminal                
          investigation of petitioners.                                               
               4When referring in this Opinion to Sandbar Wholesale Trust             
          and/or Sandbar Real Estate Trust, our use of the words “trust”,             
          “trusts”, “trustees”, “general managers”, “certificates of                  
          beneficial interest”, “capital unit certificates”, and similar              
          terms is for convenience only and is not intended to convey any             
          meaning or have any significance for Federal income tax purposes.           
               5In the October 13, 2000 Order, we sustained petitioners’              
          Fifth Amendment claim and denied respondent’s motion to compel              
          insofar as that motion pertained to those documents requested in            
          respondent’s request for production of documents, which we did              
                                                             (continued...)           





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