Daniel E. Spurlock - Page 14

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          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.                                                                  








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