- 8 - Mr. Jewett that, upon review of his trial memoranda, it appeared that he was making arguments that had led to penalties under section 6673 against many taxpayers and that penalties had recently been affirmed by the Court of Appeals for the Sixth Circuit, to which this case is appealable. See, e.g., Hauck v. Commissioner, T.C. Memo. 2002-184, affd. 64 Fed. Appx. 492 (6th Cir. 2003) ($10,000 penalty affirmed). The Court also cited to Mr. Jewett the cases of Roberts v. Commissioner, 118 T.C. 365 (2002), affd. 329 F.3d 1224 (11th Cir. 2003); Takaba v. Commissioner, 119 T.C. 285 (2002); Edwards v. Commissioner, T.C. Memo. 2003-149, in which awards were made under section 6673(a)(2) against the taxpayers’ counsel in addition to penalties against the taxpayers in cases where frivolous arguments were made. The Court also referred to Everman v. Commissioner, T.C. Memo. 2003-137, in which Mr. Jewett was counsel of record and his arguments about delegation of authority were rejected. When this case was called from the calendar on June 2, 2003, Mr. Jewett acknowledged the Court’s warning to him, stated that his clients had been apprised of the Court’s position, and asserted that his clients nonetheless wished to pursue the arguments that the Court had identified as frivolous. Mr. Jewett stated that he had not had time to read the cases cited to him by the Court.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011