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arising from petitioners’ failure to substantiate certain
expenses for 1996. The trial of this case was scheduled for the
Court’s Louisville, Kentucky, trial session commencing September
8, 2003 (Louisville trial session). When this case was called at
calendar, petitioners failed to appear. Respondent moved to
dismiss the case for petitioners’ lack of prosecution. We grant
respondent’s motion to dismiss for lack of prosecution.
Respondent also moved to impose sanctions under section 6673
against petitioners for instituting these proceedings primarily
for delay and for petitioners unreasonably failing to pursue
available administrative remedies. An evidentiary hearing was
held.3 We shall impose a penalty against petitioners under
section 6673.
Background
Petitioners resided, at the time they filed the petition, in
Inez, Kentucky.
Petitioner,4 licensed to practice law in Kentucky and West
Virginia, was a self-employed attorney involved in the general
2(...continued)
indicated.
3 The Court heard testimony from Agent Anna Lou Dary, who
handled the audit, and Appeals Officer Elmer L. Craig. The
testimony related to the accuracy-related penalty under sec.
6662(a) and sec. 6673.
4 References to petitioner individually are to J. Thomas
Hardin, and the claimed deductions relate to his businesses, not
to those of Henrietta A. Hardin.
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