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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.
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