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Ryan v. Commissioner, supra at 223, this Court imposed a $1,000
criminal fine for repeated contumacious failure to answer
interrogatories. In this case, petitioner also ignored and
attempted to avoid this Court’s order enforcing respondent’s
discovery request by interposing the automatic stay. In this
case, petitioner intentionally misrepresented and wrongfully
interposed the automatic stay to frustrate and ignore the lawful
orders, Rules, and process of this Court. The effect of
petitioner’s conduct in this case is more serious and more
deceitful than the taxpayer’s conduct in Ryan. We note that the
$1,000 fine in Ryan was imposed more than 25 years ago.
In order to impress petitioner with the seriousness of this
matter and to fine him for his conduct in criminal contempt of
this Court, we hold petitioner unconditionally liable for a fine
of $5,000.
To reflect the foregoing,
An appropriate order and
decision will be entered for
respondent.
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Last modified: May 25, 2011