- 10 - Court. We are convinced that petitioner instituted and maintained these proceedings primarily for delay. Although the amount is scarcely sufficient,3 we shall impose a penalty of $25,000 pursuant to section 6673. III. Additional Sanctions As we stated in Williams v. Commissioner, 119 T.C. 276, 281- 282 (2002) (citations omitted): all courts are vested with the inherent “power to impose silence, respect, and decorum, in their presence, and submission to their lawful mandates”. It is established that this Court has inherent power and authority to regulate and supervise proceedings before it so as to insure the integrity of its processes. The Court's inherent power extends to regulate both conduct before it and conduct beyond its confines. The Court has recognized its authority to maintain the integrity of its proceedings and its ability to provide relief for a party's misconduct. In addition to our inherent power, section 7456(c), as pertinent to this case, provides that The Tax Court and each division thereof shall have power to punish by fine or imprisonment, at its discretion, such contempt of its authority, and none other, as-- (1) misbehavior of any person in its presence or so near thereto as to obstruct the administration of justice; * * * 3 We note that the original version of the sec. 6673 penalty dates back to 1926; however, Congress has not raised the amount of the sec. 6673 penalty since 1989. See Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, sec. 7731(a), 103 Stat. 2400. For a discussion of the history of sec. 6673, see Wilkinson v. Commissioner, 71 T.C. 633 (1979).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 NextLast modified: November 10, 2007