- 19 - of the trial, petitioner reneged on the settlement and dismissed Mr. Thomas. Petitioner then filed a motion to “withdraw” his petition without prejudice that was without any basis in law or fact. Finally, on the date of trial, petitioner refused to appear even though he had been informed that he must appear. A review of the record satisfies us that petitioner has maintained this case primarily for delay. The Court’s time and resources have been wasted. In view of the foregoing, we shall exercise our discretion under section 6673(a)(1) and require petitioner to pay a penalty to the United States of $2,000. See Funk v. Commissioner, T.C. Memo. 2000-169. To reflect the concessions of the parties, An appropriate order will be issued, and decision will be entered under Rule 155.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19
Last modified: May 25, 2011