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On January 16, 2002, petitioner in each of the cases at
docket Nos. 9700-00 and 9701-00 filed a response to respondent’s
motion in each such case to dismiss for lack of prosecution and
to impose sanctions under section 6673. On January 16, 2002,
Criss Trust filed a response to respondent’s motion to hold
petitioner in default in the case of docket No. 9702-00. Each of
those respective responses contained arguments and contentions
that the Court found in an Order dated January 17, 2002 (January
17, 2002 Order) to be frivolous and/or groundless. In the
January 17, 2002 Order that the Court issued in each of these
cases, the Court reminded each petitioner about section
6673(a)(1).8 The Court’s respective January 17, 2002 Orders in
7(...continued)
Court for illegal purposes. Respondent has no
legal tax claim as petitioner has noted to respon-
dent and this Court on numerous occasions. With-
out a legal claim, respondent fraudulently in-
structed petitioner to use this Court to legiti-
mize his illegal attempt to deprive petitioner of
his assets.
* * * * * * *
4. This Court instruct the respondent to cease, now
and forever, harassment of petitioner.
8Sec. 6673(a)(1) states:
SEC. 6673. SANCTIONS AND COSTS AWARDED BY COURTS.
(a) Tax Court Proceedings.--
(1) Procedures instituted primarily for de-
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