- 10 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011