Laura K. Davis, et al. - Page 17

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          respondent may proceed with the collection activities in                    
          question.  In the face of the stipulations of settlement, we                
          vacated our orders granting in whole or in part respondent’s                
          motions for summary judgment.  We accorded each petitioner and              
          counsel the opportunity to appear and be heard with respect to              
          our orders to show cause why we should not impose on petitioner a           
          penalty pursuant to section 6673(a)(1) and impose on counsel                
          excess costs pursuant to section 6673(a)(2).                                
               Mr. Davis appeared and was heard on February 28, 2006.  The            
          salient points of his testimony are as follows:  He did not                 
          recall being advised that, because he received notices of                   
          deficiency, he could not challenge his underlying tax liability             
          in a section 6330 hearing; he did not carefully review the                  
          amended petitions; Mr. Jones suggested filing the amended                   
          petitions; he did not recall reviewing the oppositions to                   
          respondent’s motions for summary judgment; and he basically                 
          relied on the legal advice of Mr. Jones and Ms. Lacorte in                  
          contesting respondent’s collection actions and in filing his                
          petitions in these cases.  Ms. Davis did not to appear and,                 
          therefore, was not heard.                                                   
               Victoria Osborn (Ms. Osborn) was called by petitioners and,            
          in pertinent part, testified as follows:  She lives in Colorado             
          and has a bachelor of science from the University of Colorado,              
          with concentrations in accounting and finance.  Her profession is           

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