- 18 -
penalty not in excess of $25,000 whenever it appears that
proceedings have been instituted or maintained by the taxpayer
primarily for delay or that the taxpayer’s position in such
proceeding is frivolous or groundless. The gravamen of
respondent’s motion is that petitioner has maintained this
proceeding primarily for delay.
We begin by observing that whatever is said does not reflect
on the representation provided by Mr. Thomas. In our conference
calls with Mr. Thomas and respondent, it appeared that Mr. Thomas
at all times was acting in a responsible and good faith fashion
to bring this matter to a close either by trial or settlement.
This being said, however, we are still left with a decidedly
uncomfortable view of petitioner’s conduct throughout this
proceeding.
Petitioner failed to file returns for the years in issue.
After the case was docketed in this Court, petitioner ignored the
standing pretrial order and refused to cooperate in preparing
this case for trial to the extent that at the initial calendar
call this case either could have been dismissed for failure to
properly prosecute or continued. We gave petitioner the benefit
of doubt at that time and continued the case. Even then, until
Mr. Thomas entered an appearance, petitioner refused to obey the
orders of the Court. Mr. Thomas was successful in negotiating a
settlement in which petitioner initially concurred. On the eve
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011