Archive | Penalties Pursuing

Penalties For Frivolous Tax Claims Killer Explanation and Guidelines

Penalties For Frivolous Tax Claims Explanations And Actual Cases Those who act on frivolous positions risk a variety of civil and criminal penalties.Those who adopt these positions may face harsher consequences than those who merely promote them. As the Seventh Circuit Court of Appeals noted in United States v. Sloan, 939 F.2d 499, 499-500 (7th […]

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Sanctions Imposed Generally In Tax Court Cases – Some May Apply To You

Sanctions Imposed Generally In Tax Court Cases Rodriguez v. Commissioner, T.C. Memo. 2009-92, 97 T.C.M. (CCH) 1482 (2009) – after having imposed a section 6673 penalty against the petitioner in four prior cases, the court imposed another $25,000 penalty against the petitioner in each of two consolidated cases.Ioane v. Commissioner, T.C. Memo.2009-68, 97 T.C.M. (CCH) […]

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Sanctions Imposed Against Taxpayer’s Counsel Killer Advice!

Sanctions Imposed Against Taxpayer’s Counsel – Actual Cases And Explanations. Powell v. Commissioner, T.C. Memo. 2009-174, 98 T.C.M. (CCH) 56 (2009) – the court imposed sanctions against the taxpayer in the amount of $25,000 and against the taxpayer’s attorney in the amount of $4,725 for making frivolous arguments and delaying the proceedings.Takaba v. Commissioner, 119 […]

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