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imposition of penalties under section 6673.1 We must decide
whether the cases should be dismissed for lack of prosecution and
whether penalties should be imposed.
Background
Docket No. 446-06
Respondent determined a $554 income tax deficiency for
petitioner’s 2003 tax year solely attributable to the 10-percent
additional tax under section 72(t) on early distributions from
qualified retirement plans. The petition was filed on January 6,
2006, and respondent’s answer was filed on March 10, 2006. After
filing his petition, petitioner immediately began requesting
documents from respondent, and on April 3, 2006, respondent moved
for a protective order, which the Court granted April 24, 2006.
Approximately 1 year later respondent moved to have this
case calendared, petitioner objected, and the Court calendared
this case for trial, along with docket No. 26301-06, on the
Court’s September 24, 2007, Milwaukee, Wisconsin, session. On
May 29, 2007, petitioner moved for summary judgment on the basis
that respondent’s counsel and certain unnamed clerks of the Tax
Court “have engaged in serious misconduct” and the “presiding
judge has failed and failed again to show any semblance of
impartiality”. Petitioner did not seek summary judgment with
1 All section references are to the Internal Revenue Code as
amended and in effect for the periods under consideration. Rule
references are to the Tax Court Rules of Practice and Procedure.
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Last modified: March 27, 2008