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procedure have been met. However, section 6330(c)(1) does not
specify which document the Commissioner must use (e.g., the
summary record rather than a transcript of account) to satisfy
the verification requirement. Kuglin v. Commissioner, T.C. Memo.
2002-51. Even though Jacobs requested that respondent provide
Forms 23C, it was not an abuse of discretion for respondent to
give him Forms 4340 to verify the assessments. See Hughes v.
United States, 953 F.2d 531, 535-536 (9th Cir. 1992); Roberts v.
Commissioner, 118 T.C. 365, 371 (2002), affd. 329 F.3d 1224 (11th
Cir. 2003); Nestor v. Commissioner, supra at 166.
We conclude that the trusts’ positions are frivolous and
that they maintained these proceedings primarily for delay. We
will require each trust to pay to the United States a $5,000
penalty under section 6673(a).
Accordingly,
Appropriate orders of
dismissal and decision will
be entered.
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