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production with respect to the additions to tax under section
6654(a) for the years at issue. On that record, we further find
that petitioner has failed to establish that any of the excep-
tions in section 6654(e) apply in the instant case. On the
record before us, we find that petitioner is liable for each of
the years at issue for an addition to tax under section 6654(a).
Although respondent does not ask the Court to impose a
penalty on petitioner under section 6673(a)(1), the Court will
sua sponte determine whether to impose such a penalty. Section
6673(a)(1) authorizes the Court to require a taxpayer to pay to
the United States a penalty in an amount not to exceed $25,000
whenever it appears to the Court, inter alia, that the taxpayer’s
position in a proceeding before the Court is frivolous or ground-
less, sec. 6673(a)(1)(B).
In the Court’s March 10, 2003 Order, at the call of this
case from the calendar on March 24, 2003, and at the call of this
case on that date for trial, the Court reminded petitioner about
section 6673(a)(1) and indicated that, in the event petitioner
continued to make statements, contentions, and arguments as to
why his net profit for each of the years at issue from his
washing machine repair business and his pension income for 1997
are not subject to tax that the Court finds to be frivolous
and/or groundless, the Court would be inclined to impose a
penalty under that section. Nonetheless, petitioner continued to
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Last modified: May 25, 2011