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Petitioner allowed the bankruptcy proceeding to exist just long
enough to avoid this Court’s orders and process.
Petitioner’s conduct in this proceeding was intended to
delay the proceeding, and the results of his actions were
burdensome both to the bankruptcy court and to this Court. See
Anders v. Commissioner, T.C. Memo. 1999-294. Petitioner’s
tactics resulted in an extraordinary and substantial waste of
resources. Accordingly, we hold petitioner liable for a $25,000
penalty pursuant to section 6673.
C. Respondent’s Motion for a Monetary Sanction or
Fine Against Petitioner for Abuse of Process
Respondent has moved that the Court impose an additional
$5,000 sanction against petitioner with respect to his false
claim of bankruptcy filing, which included misrepresentations and
presentment of a forged document to the Court and respondent.
During June 1999, petitioner represented to respondent and to the
Court that he had filed a proceeding in the bankruptcy court.
Relying on petitioner’s oral and written representations, the
Court issued an order staying the Tax Court proceedings. See
11 U.S.C. sec. 362(a)(8).
Respondent points out that all courts are vested with the
inherent “power to impose silence, respect, and decorum, in their
presence, and submission to their lawful mandates”. Anderson v.
Dunn, 19 U.S. 204, 227 (1821). It is established that this Court
has
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