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6673(a)(2), but each preferred to respond to our orders in
writing.
Discussion
I. Introduction
Section 6673(a) provides for the imposition of sanctions and
the award of costs in Tax Court proceedings. In pertinent part,
the provision provides:
SEC. 6673. SANCTIONS AND COSTS AWARDED BY COURTS.
(a) Tax Court Proceedings.--
(1) Procedures instituted primarily for
delay, etc.–-Whenever it appears to the Tax Court
that--
(A) proceedings before it have been
instituted or maintained by the taxpayer
primarily for delay,
(B) the taxpayer’s position in such
proceeding is frivolous or groundless, or
(C) the taxpayer unreasonably
failed to pursue available
administrative remedies,
the Tax Court, in its decision, may require the
taxpayer to pay to the United States a penalty not
in excess of $25,000.
(2) Counsel’s liability for excessive
costs.–-Whenever it appears to the Tax Court that
any attorney or other person admitted to practice
before the Tax Court has multiplied the
proceedings in any case unreasonably and
vexatiously, the Tax Court may require--
(A) that such attorney or other person
pay personally the excess costs, expenses,
and attorney’s fees reasonably incurred
because of such conduct * * *
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