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Commissioner, 115 T.C. 576, 580-581 (2000), and has in fact
imposed a penalty in several such cases, Roberts v. Commissioner,
supra (imposing a penalty in the amount of $10,000); Newman v.
Commissioner, T.C. Memo. 2002- (imposing a penalty in the
amount of $1,000); Yacksyzn v. Commissioner, T.C. Memo. 2002-99
(imposing a penalty in the amount of $1,000); Watson v.
Commissioner, T.C. Memo. 2001-213 (imposing a penalty in the
amount of $1,500); Davis v. Commissioner, T.C. Memo. 2001-87
(imposing a penalty in the amount of $4,000).
We are convinced that petitioners instituted the present
proceeding primarily for delay. In this regard, it is clear that
petitioners regard this proceeding as nothing but a vehicle to
protest the tax laws of this country and to espouse their own
misguided views, which we regard as frivolous and groundless. In
short, having to deal with this matter wasted the Court's time,
as well as respondent's, and taxpayers with genuine controversies
may have been delayed.
Under the circumstances, we shall grant that part of
respondent’s motion that moves for the imposition of a penalty in
that we shall impose a penalty on petitioners pursuant to section
6673(a)(1) in the amount of $1,000.
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