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the following stipulation: Ms. Osborn is a forensic accountant;
she is not recognized as an enrolled agent before the IRS, she
reviewed petitioners’ records and advised counsel for petitioners
that the assessments were time barred.
Both Mr. Jones and Ms. Lacorte were accorded the opportunity
to be heard with respect to our orders to show cause why excess
costs should not be imposed on them pursuant to section
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,
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Last modified: November 10, 2007