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he had, his delinquency would not necessarily be excused. See,
e.g., United States v. Boyle, 469 U.S. 241, 251-252 (1985); see
also Adams v. Commissioner, T.C. Memo. 1982-223, affd. without
published opinion 732 F.2d 159 (7th Cir. 1984). Petitioner did
not have reasonable cause for his failure to file his return on a
timely basis, and he is liable for the addition to tax under
section 6651(a)(1).
Failure To Exhaust Administrative Remedies
Section 6673(a) provides for a penalty, in an amount not in
excess of $25,000, whenever it appears to the Tax Court that
proceedings before it have been instituted or maintained by the
taxpayer primarily for delay or “the taxpayer unreasonably failed
to pursue available administrative remedies”. An award under
this section may be appropriate if a taxpayer fails to comply
with respondent’s request for records made prior to trial when,
had he produced those records when requested, there would have
been fewer disputed issues at the commencement of trial. See
Edwards v. Commissioner, T.C. Memo. 2002-169; and Edwards v.
Commissioner, T.C. Memo. 2003-149 ($24,000 penalty imposed where
the taxpayer took frivolous and groundless positions and
unreasonably failed to pursue available administrative remedies).
A sanction is also appropriate under section 6673 where a
taxpayer’s procrastination has increased the cost of litigation.
See Griest v. Commissioner, T.C. Memo. 1995-165 ($1,000 penalty
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