Sylvester H. Cain - Page 7

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               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.  The various arguments that petitioner has made in              
          this case have long been discredited and patently were asserted             
          for purposes of delay.  Petitioner has ignored warnings from                
          respondent and this Court that his antics could result in the               
          imposition of sanctions under section 6673.  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 $1,000.                                                                  
               To reflect the foregoing,                                              

                                             An appropriate order and                 
                                        decision will be entered.                     








               2(...continued)                                                        
          petitioner to have conceded this issue.  In any event, the                  
          stipulated facts satisfy respondent’s burden of production with             
          respect to this penalty.  See sec. 7491(c).                                 




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