- 19 -
10001-00, neither Ms. Herbst nor any authorized representative of
Ms. Herbst appeared. At the trial held by the Court in the case
at docket No. 10002-00, neither Mr. Herbst nor any authorized
representative of Mr. Herbst appeared.
The respective written responses by Ms. Herbst and Mr.
Herbst to respondent’s respective motions to dismiss for lack of
prosecution and to impose sanctions under section 6673 in the
cases at docket Nos. 10001-00 and 10002-00 do not contain any
valid reason why those cases should not be dismissed for lack of
prosecution. Those respective responses contained contentions
and arguments that the Court found in the Court’s respective
Orders in those cases dated January 18, 2002, to be frivolous
and/or groundless. The joint brief filed by Ms. Herbst and Mr.
Herbst (and Herbst Management Trust and Herbst Charitable Trust)
also contains statements, contentions, and arguments that the
Court finds to be frivolous and/or groundless and do not set
forth any valid reason why the cases at docket Nos. 10001-00 and
10002-00 should not be dismissed for lack of prosecution.
Section 7491(c) provides in pertinent part:
SEC. 7491. BURDEN OF PROOF.
(c) Penalties.–-Notwithstanding any other provi-
sion of this title, the Secretary shall have the burden
of production in any court proceeding with respect to
the liability of any individual for any penalty * * *.
Section 6662(a) imposes an accuracy-related penalty equal to
20 percent of the underpayment of tax resulting from, inter alia,
Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 NextLast modified: May 25, 2011