- 14 - notice of deficiency and as alleged in respondent’s amended answer. E. Section 6673(a)(1) Sanctions Respondent filed a written motion requesting that we impose sanctions on petitioner pursuant to section 6673(a)(1). Section 6673(a)(1) authorizes the Tax Court to require a taxpayer to pay to the United States a penalty not in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the taxpayer’s position in such proceedings is frivolous or groundless. Petitioner has been uncooperative in preparing this case for trial. He has been disingenuous and evasive in his testimony, feigning memory lapses when questioned about his employment history. The positions he has advanced are groundless or frivolous. It appears that he has instituted and maintained these proceedings primarily for purposes of delay. Although petitioner was warned repeatedly both before and during trial that his antics could result in the imposition of sanctions under section 6673, he has been undeterred. Petitioner has unreasonably protracted these proceedings and wasted the resources of respondent and this Court. Pursuant to section 6673, we require petitioner to pay to the United States a penalty of $5,000.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011