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the concerns they had over the returns prepared by Mr. Beltran.
Petitioners cited no legal authority to the Court that, under
similar facts, would exonerate them from the penalties under
section 6662(a).
The function of this Court is to provide a forum to decide
issues relating to liability for Federal taxes. Any reasonable
and prudent person, under the facts presented to the Court,
should have known that petitioners' claimed deductions could not
have been sustained, and petitioners knew that. This Court does
not and should not countenance the use of this Court as a vehicle
for disgruntled litigants to proclaim the wrongdoing of another,
his return preparer, as a basis for relief from penalties that
were determined by respondent on facts that clearly are not
sustainable. Golub v. Commissioner, T.C. Memo. 1999-288.
Petitioners, therefore, have interfered with the Court's function
to the detriment of other parties having cases with legitimate
issues for the Court to consider. Petitioners have caused
needless expense and wasted resources, not only for the Court,
but for its personnel, respondent, and respondent's counsel.
Under these circumstances, the penalty under section 6673 is
warranted, and petitioners will be ordered to pay a penalty of
$500 to the United States under section 6673(a).
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Last modified: May 25, 2011