- 19 -
On the record before us, we find that respondent has satis-
fied the burden of production that respondent maintains respon-
dent has with respect to the respective accuracy-related penal-
ties under section 6662(a) that respondent determined to impose
on Ms. Criss and on Mr. Criss for the taxable years 1996 and
1997.13
Based on our examination of the entire record before us, we
shall grant respondent’s motion in each of the cases at docket
Nos. 9700-00 and 9701-00 in that we shall dismiss each of those
cases for failure by petitioner in each such case to prosecute
such case, and we shall enter a decision in each of those cases
sustaining the determinations that respondent made in the notice
to which each such case pertains.
In respondent’s motions in the cases at docket Nos. 9700-00
and 9701-00, respondent also asks the Court to impose a penalty
under section 6673(a)(1) on petitioner in each of those cases.
As grounds therefor, respondent contends that each of those
petitioners (1) instituted proceedings in the Court primarily for
delay, (2) advanced frivolous and groundless positions in such
proceedings, and (3) unreasonably failed to pursue administrative
remedies.
13We are not deciding in the cases at docket Nos. 9700-00
and 9701-00 whether the Commissioner of Internal Revenue has the
burden of production in cases subject to sec. 7491(c) when a
taxpayer fails to appear for trial.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011