Tax Protesting and 6673 Penalties: Designated Orders 9/2/19 to 9/6/19

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There was one sole designated order for the week I monitored the Tax Court in September. It deals with a tax protestor who is a frequent flier with the Tax Court. How did he fare? Find out below. Following that, we provide a survey of section 6673 penalty cases in the Tax Court.

Tax Protesting
Docket No. 17872-18L, Alexander H. Hyatt v. C.I.R., Order and Decision available here.

The petition filed concerns a notice of determination sustaining a proposed levy to collect on unpaid tax liability for 2012. The IRS filed a motion for summary judgment with a declaration in support. The Court ordered Mr. Hyatt to file a response to the motion on the same day. In the Court’s order, they cautioned Mr. Hyatt that his frivolous arguments raised in the petition could be subject to the imposition of a section 6673 penalty of up to $25,000.

Previously, Mr. Hyatt had filed a petition with the Tax Court concerning the notice of deficiency of $39,414 on the 2012 tax year. He filed an imperfect petition and the Court ordered him to file an amended petition and pay the filing fee. Since he failed to do that, the petition was dismissed for lack of jurisdiction.

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In response to a notice of intent to levy the unpaid 2012 tax liability, Mr. Hyatt filed for a collection due process hearing. However, his arguments were that no contract exists between the parties, the tax was fraudulently assessed, he objects to the United States financial system, objects to his status as a citizen of the United States, objects to the Social Security system, and desires to rescind his signature on all IRS Forms 1040 he filed because he believes he is no longer legally required to file such forms.

In the collection due process hearing, the settlement officer verified that all procedural and administrative requirements were met. Mr. Hyatt could not challenge the underlying tax liability because of his previous failed petition to the Tax Court. He informed the settlement officer he was not seeking a collection alternative. The settlement officer determined that the proposed levy was appropriate and the IRS issued the notice of determination.

With the current petition, Mr. Hyatt asserts there is no legal authority (statutory, regulatory, or otherwise) that authorizes the notice of deficiency, the IRS fraudulently manipulated its internal systems, and no regulation imposes a tax liability on wages. He also made the other arguments listed above. He did not respond to the IRS motion for summary judgment.

As an aside, I recommend reading (or skimming) the IRS statements regarding tax protesters. The official title is “The Truth About Frivolous Tax Arguments”, available starting here, or in a 73-page PDF here. It is fascinating reading into the world of tax protests. Truly, this group has come up with creative arguments regarding why the federal tax system does not apply to them and why they should not pay their share of taxes.

The official IRS position is that these are frivolous tax arguments. Accordingly, those frivolous tax arguments can lead to hefty penalties. By the way, that sentence is what is known as foreshadowing.

Back to the Tax Court – the Court analyzes the collection due process hearing. Looking at the facts above concerning the settlement officer’s actions, the Court finds there was no abuse of discretion for sustaining the proposed levy.

The Court reviewed Mr. Hyatt’s arguments and concludes they are frivolous and without any basis in law or fact. As a result, the Court determines that summary judgment is appropriate and grants the IRS motion.

Finally, the Court reviews the authority to impose a penalty not exceeding $25,000 under IRC section 6673(a)(1). Now, until this point, I was thinking that this was an average tax protestor case and it would not necessarily be worth reporting on.

However, Mr. Hyatt is a repeat offender at the Tax Court. You can see how each judge leaves hints for the next judge regarding future treatment of such an offender:

• In docket # 7221-07L, the Tax Court imposed a $5,000 penalty – Judge Kroupa first states, “Petitioner deserves a penalty under section 6673(a)(1), and that penalty should be substantial, if it is to have the desired deterrent effect.” Later, “We are also convinced that petitioner is aware of the warnings this Court has given to taxpayers who provide the type of arguments petitioner provided in this case yet petitioner persisted and wasted this Court’s limited time and resources.” After applying the penalty – “In addition, we take this opportunity to admonish petitioner that the Court will consider imposing a larger penalty if petitioner returns to the Court and advances similar arguments in the future.”

• In docket # 26157-08, a $7,500 penalty – From the bench opinion transcript of the hearing (where Mr. Hyatt did not appear) with Special Trial Judge Armen: “The record in this case convinces us that petitioner was not interested in disputing the merits of the deficiency in income tax determined by respondent in the notice of deficiency. Rather, the record demonstrates that petitioner regards this case as a vehicle to protest the tax laws of this country and espouse his own misguided views. We are also convinced that petitioner instituted and maintained this proceeding primarily, if not exclusively, for purposes of delay. Having to deal with this matter wasted the Court’s time, as well as respondent’s. Moveover, taxpayers with genuine controversies may have been delayed. Many years ago, Supreme Court Justice Oliver Wendell Holmes said: ‘Taxes are what we pay for civilized society.’ Petitioner undoubtedly feels himself to be entitled to every benefit that civilized society has to offer; unfortunately, he feels no obligation to pay his fair share. [Regarding the previous penalty,] Petitioner remains undeterred.”

• In docket # 8771-08L, a $10,000 penalty – Mr. Hyatt is before Special Trial Judge Armen again, this time appearing with the same Respondent’s counsel from the last case. Judge Armen reuses a good amount of the language above in another bench opinion transcript. “In view of the foregoing, and as Petitioner remains undeterred, he deserves a significant penalty under section 6673(a). Accordingly, we shall grant that part of Respondent’s motion requesting a sanction and impose a penalty on Petitioner in the amount of $10,000.”

• In docket # 22711-09L, a maximum penalty of $25,000 – This time, it is a bench opinion transcript from a trial before Judge Halpern. “We are convinced that Petitioner has no legitimate grounds for challenging the notice. Rather, Petitioner’s arguments in this case and Petitioner’s previous appearances before this Court demonstrate that Petitioner regards this case as a vehicle to protest the tax laws of this country and espouse his own misguided views. Based on well-established law, Petitioner’s position is frivolous and groundless. We are also convinced that Petitioner instituted and maintained this proceeding primarily, if not exclusively, for purposes of delay. Having to deal with this matter wasted the Court’s tie, as well as Respondent’s.” Regarding the prior penalties – “Petitioner has not been deterred, and we think it appropriate to penalize him to the maximum extent possible. We therefore shall impose on him a 6673(a)(1) penalty of $25,000.”

In this case, the Court states that Mr. Hyatt has not been deterred from maintaining frivolous positions. He advanced frivolous arguments that serve no purpose other than to protest the tax system and delay the collection of his owed taxes, wasting resources of the Court and the IRS. Because of those reasons, the Court again imposed the maximum penalty of $25,000.

Takeaway: See a pattern? Tax protesting is not profitable in Tax Court. I do not advise it. Find better creative outlets than upsetting the Tax Court.

We may never know how many fees the IRS collects from Mr. Hyatt. Keith mentioned that it would be an interesting CDP case in Tax Court regarding the collection of 6673 fines.

§ 6673 Penalty Tax Court Cases

  • 2011: 13 cases
    • Carluzzo—1 case
    • Cohen – 1 case
    • Colvin – 1 case
    • Gale – 1 case
    • Gustafson – 1 case
    • Holmes – 1 case
    • Marvel – 1 case
    • Morrison – 2 cases
    • Ruwe – 1 case
    • Thornton – 1 case
    • Wells – 2 cases
  • 2012: 20 cases
    • Carluzzo – 1 case
    • Cohen – 1 case
    • Gale – 1 case
    • Gustafson—3 case
    • Halpern – 2 cases
    • Marvel – 3 cases
    • Morrison – 3 cases
    • Panuthos – 1 case
    • Ruwe – 1 case
    • Thornton—3 cases
    • Vazquez – 1 case
  • 2013: 17 cases
    • Buch – 2 cases
    • Carluzzo—3 cases
    • Cohen – 1 case
    • Goeke – 1 case
    • Gustafson—1 case
    • Halpern – 1 case
    • Lauber – 1 case
    • Marvel—3 cases
    • Ruwe – 2 cases
    • Thornton – 1 case
    • Wells – 1 case
  • 2014: 15 cases
    • Buch – 2 cases
    • Colvin – 1 case
    • Foley – 1 case
    • Gerber – 1 case
    • Goeke – 1 case
    • Guy—1 case
    • Halpern – 3 cases
    • Holmes – 1 case
    • Marvel—3 cases
    • Morrison – 1 case
    • Nega – 1 case
  • 2015: 18 cases
    • Buch—1 case
    • Carluzzo—3 cases
    • Cohen – 2 cases
    • Gustafson – 2 cases
    • Guy – 1 case
    • Halpern – 1 case
    • Holmes—1 case
    • Lauber – 3 cases
    • Marvel – 1 case
    • Pugh—2 cases
    • Ruwe – 1 case
  • 2016: 18 cases
    • Buch – 1 case
    • Carluzzo – 2 cases
    • Cohen – 1 case
    • Gustafson – 2 cases
    • Halpern – 1 case
    • Holmes – 1 case
    • Lauber – 3 cases
    • Marvel – 1 case
    • Morrison—2 cases
    • Nega—1 case
    • Pugh – 2 cases
    • Thornton – 1 case
  • 2017: 13 cases
    • Buch – 1 case
    • Cohen – 1 case
    • Foley – 1 case
    • Halpern—1 case
    • Lauber – 2 cases
    • Marvel – 1 case
    • Morrison—1 case
    • Nega—2 cases
    • Pugh – 1 case
    • Thornton – 1 case
    • Vazquez – 1 case
  • 2018: 13 cases
    • Buch – 3 cases
    • Guy—3cases
    • Halpern – 2 cases
    • Leyden – 1 case
    • Marvel – 1 case
    • Panuthos—1 case
    • Pugh—1 case
    • Ruwe – 1 case
  • 2019: 21 cases
    • Carluzzo – 3 cases
    • Colvin – 1 case
    • Foley—2 cases
    • Gale—1 case
    • Guy – 1 case
    • Halpern – 2 cases
    • Lauber – 2 cases
    • Marvel – 2 cases
    • Panuthos – 1 case
    • Paris—1 case
    • Pugh—4 cases
    • Thornton – 1 case
  • TOTAL: 148 cases w/ penalties imposed by 24 judges from January 1, 2011 – December 31, 2019

Cases by Judge

  • Judge Buch – 10 cases
    • Polk v. Commissioner – Docket No. 7946-12L (2013)
      • $1,000 penalty
    • Byers v. Commissioner – Docket No. 15841-11 (2013)
      • $5,000 penalty
    • Waltner v. Commissioner – Docket No. 21953-12L (2014)
      • $2,500 penalty
    • Sykes v. Commissioner – Docket No. 20594-13 (2014)
      • $5,000 penalty
    • Briggs v. Commissioner – Docket No. 11940-12 (2015)
      • $500 penalty
    • Blair v. Commissioner – Docket No. 17636-14 (2016)
      • $10,000 penalty (via opinion)
    • Jagos v. Commissioner – Docket No. 476-16 (2017)
      • $1,000 penalty
    • Norris v. Commissioner – Docket Nos. 6997-15, 7032-15, 7033-15 (2018)
      • $5,000 penalty
    • Ebanks v. Commissioner – Docket No. 15605-14 (2018)
      • $5,000 penalty
    • Meintz v. Commissioner – Docket No. 25321-16 (2018)
      • $1,000 penalty
  • Judge Carluzzo – 13 cases
    • Toussaint v. Commissioner – Docket No. 18914-10S (2011)
      • $1,000 penalty
    • Herriman v. Commissioner – Docket No. 25048-11 (2012)
      • $2,500 penalty
    • Osterbur v. Commissioner – Docket No. 11108-12 L (2013)
      • $1,000 penalty
    • Mills v. Commissioner – Docket No. 20500-11 (2013)
      • $5,000 penalty
    • Reyes v. Commissioner – Docket No. 5881-13L (2013)
      • $2,500 penalty
    • Nelson v. Commissioner – Docket No. 26547-12 (2015)
      • $10,000 penalty
    • Ramalho v. Commissioner – Docket No. 24511-15 (2015)
      • $7,500 penalty
    • McGhan v. Commissioner – Docket No. 10989-14 (2015)
      • $6,000 penalty
    • Boysen v. Commissioner – Docket No. 24330-15 (2016)
      • $2,500 penalty
    • Leyshon v. Commissioner – Docket No. 24310-15 (2016)
      • $2,500 penalty
    • Nitschke v. Commissioner – Docket No. 11246-18 (2019)
      • $2,500 penalty
    • Fujita v. Commissioner – Docket No. 296-19 (2019)
      • $1,500 penalty
    • Brown v. Commissioner – Docket No. 12646-19 (2019)
      • $500 penalty
  • Judge Cohen – 7 cases
    • Hewko v. Commissioner – Docket No. 13274-10L (2011)
      • $10,000 penalty
    • Reno v. Commissioner – Docket No. 4147-11 (2012)
      • $10,000 penalty
    • Spahr v. Commissioner – Docket No. 25095-11L (2013)
      • $10,000 penalty
    • Banister v. Commissioner – Docket No. 30500-12 (2015)
      • $25,000 penalty
    • Bennett v. Commissioner – Docket No. 15929-10 (2015)
      • $25,000 penalty
    • Foryan v. Commissioner – Docket No. 848-15 (2016)
      • $10,000 penalty
    • Ferguson v. Commissioner – Docket No. 11004-16 (2017)
      • $5,000 penalty
  • Judge Colvin – 3 cases
    • Ramalho v. Commissioner– Docket No. 10927-11 (2011)
      • $5,000 penalty
    • Sykes v. Commissioner – Docket No. 9793-13 (2014)
      • $25,000 penalty
    • Worsham v. Commissioner – Docket No. 26210-16 (2019)
      • $3,000 penalty (via opinion)
  • Judge Foley – 4 cases
    • Winterroth v. Commissioner – Docket No. 13833-12 (2014)
      • $10,000 penalty (via opinion)
    • Blair v. Commissioner – Docket No. 21728-14 (2017)
      • $5,000 penalty
    • Ramer & Ramer v. Commissioner – Docket No. 22587-18 (2019)
      • $10,000 penalty
    • Nabaya v. Commissioner – Docket No. 7207-19 (2019)
      • $1,000 penalty
  • Judge Gale – 3 cases
    • Klein v. Commissioner – Docket No. 1382-10 (2011)
      • $1,000 penalty
    • Wolfe v. Commissioner – Docket No. 6915-02 (2012)
      • $5,000 penalty
    • Hyatt v. Commissioner – Docket No. 17872-18L (2019)
      • $25,000 penalty
  • Judge Gerber – 1 case
    • Duggan v. Commissioner – Docket No. 3771-12 (2014)
      • $5,000 penalty
  • Judge Goeke – 2 cases
    • Riezinger-Von Reitz v. Commissioner – Docket No. 1984-12 (2013)
      • $15,000 penalty
    • Gieser v. Commissioner – Docket No. 9863-13 (2014)
      • $5,000 penalty
  • Judge Gustafson – 9 cases
    • Wnuck v. Commissioner – Docket No. 26068-09 (2011)
      • $5,000 penalty (via opinion)
    • Smalley v. Commissioner – Docket No. 13625-11 (2012)
      • $2,500 penalty
    • Skarbinski v. Commissioner – Docket No. 18189-11 (2012)
      • $1,000 penalty
    • Ali v. Commissioner – Docket No. 11866-11 (2012)
      • $2,228 penalty
    • Roe v. Commissioner – Docket No. 19423-12 (2013)
      • $40,000 penalty (two of $20,000 for each petitioner)
    • Ramalho v. Commissioner – Docket Nos. 18058-14L, 18987-14 (2015)
      • $10,000 ($5,000 for each case)
    • Leyshon v. Commissioner – Docket No. 20983-13 (2015)
      • $2,000 penalty (via opinion)
    • Scott v. Commissioner – Docket No. 26717-14 (2016)
      • $6,000 penalty
    • Gattie v. Commissioner – Docket No. 7077-15 (2016)
      • $12,500 penalty
  • Judge Guy – 6 cases
    • Leyva v. Commissioner – Docket No. 3223-13 (2014)
      • $15,000 penalty
    • Sykes v. Commissioner – Docket No. 24394-15 (2015)
      • $15,000 penalty
    • Chapman v. Commissioner – Docket No. 3007-18 (2018)
      • $3,000 penalty
    • Ryskamp v. Commissioner – Docket No. 3899-18 (2018)
      • $1,000 penalty
    • Marvin v. Commissioner – Docket No. 23092-17 L (2018)
      • $500 penalty
    • Walquist v. Commissioner – Docket No. 12890-19S (2019)
      • $5,000 penalty
  • Judge Halpern – 13 cases
    • Roye v. Commissioner – Docket No. 9913-10 (2012)
      • $15,000 penalty
    • Winslow v. Commissioner – Docket No. 18177-11 (2012)
      • $2,500 penalty
    • Gieser v. Commissioner – Docket No. 10961-12L (2013)
      • $5,000 penalty
    • Rader v. Commissioner – Docket No. 11409-11, 11476-11, 27722-11 (2014)
      • $10,000 penalty (via opinion)
    • Jones v. Commissioner – Docket No. 29579-09, 23503-10 (2014)
      • $50,000 penalty ($25,000 each)
    • Davis v. Commissioner – Docket No. 2257-13 (2014)
      • $2,500 penalty
    • Wesley v. Commissioner – Docket No. 6560-14L (2015)
      • $7,500 penalty
    • Best v. Commissioner – Docket No. 26662-10L (2016)
      • $5,000 penalty
      • $19,837.50 penalty against petitioners’ counsel
    • Gardner v. Commissioner – Docket No. 22795-16 L (2017)
      • $25,000 penalty
    • Lange v. Commissioner – Docket No. 11492-17L (2018)
      • $2,500 penalty
    • Walker v. Commissioner – Docket Nos. 16108-14L, 9435-15L (2018)
      • $10,000 penalty ($5,000 for each case)
    • Harris v. Commissioner – Docket No. 3596-18L (2019)
      • $15,000 penalty
    • Smith v. Commissioner – Docket No. 6105-16 (2019)
      • $2,500 penalty (via opinion)
  • Judge Holmes – 4 cases
    • Macdougall v. Commissioner – Docket No. 1754-11 (2011)
      • $500 penalty
    • Gieser v. Commissioner – Docket No. 1697-13 (2014)
      • $5,000 penalty
    • Klingenberg v. Commissioner – Docket No. 17632-13L (2015)
      • $10,000 penalty
    • Wright v. Commissioner – Docket No. 18508-14 (2016)
      • $100 penalty
  • Judge Lauber – 11 cases
    • Golub v. Commissioner – Docket No. 8431-12L (2013)
      • $10,000 penalty (note: opinion originally assessed $15k but order reduced to $10k)
    • Balice v. Commissioner – Docket No. 22235-13 (2015)
      • $25,000 penalty
    • Kanofsky v. Commissioner – Docket No. 21821-13L (2015)
      • $20,000 penalty
    • Patton v. Commissioner – Docket No. 16365-12L (2015)
      • $3,500 penalty
    • May v. Commissioner – Docket No. 14545-12L (2016)
      • $500 penalty
      • $7,188 penalty for petitioners’ counsel
    • Briggs v. Commissioner – Docket No. 3845-14 (2016)
      • $3,000 penalty
    • Bruhwiler v. Commissioner – Docket No. 26467-14 (2016)
      • $3,500 penalty
    • Gardner v. Commissioner – Docket No. 11669-16L (2017)
      • $10,000 penalty
    • Murray v. Commissioner – Docket No. 23464-15 (2017)
      • $1,500 penalty
    • Wesley v. Commissioner – Docket No. 18174-17L (2019)
      • $10,000 penalty
    • Walquist v. Commissioner – Docket No. 25257-17 (2019)
      • $12,500 penalty
  • Judge Leyden – 1 case
    • Herndon v. Commissioner – Docket No. 21071-17L (2018)
      • $1,000 penalty
  • Judge Marvel – 15 cases
    • Holmes v. Commissioner – Docket Nos. 10381-09, 14995-09, 17840-09 (2011)
      • $75,000 ($25,000 for each case, via opinion)
    • Barash v. Commissioner – Docket Nos. 25606-10, 11176-11 (2012)
      • $5,000 penalty ($2,500 for each case)
    • Southwell v. Commissioner – Docket No. 21117-11 (2012)
      • $3,000 penalty
    • Nelson v. Commissioner – Docket No. 21102-10 (2012)
      • $2,000 penalty (via opinion)
    • Hill v. Commissioner – Docket No. 15452-10 L (2013)
      • $5,000 penalty
    • Hill v. Commissioner – Docket Nos. 221-10 ,15501-10 (2013)
      • $20,000 penalty ($10,000 for each case, via opinion)
    • Hill v. Commissioner – Docket No. 1465-12 (2013)
      • $10,000 penalty (via opinion)
    • Bigley v. Commissioner – Docket Nos. 17747-12 L, 17529-12L, 17600-12L (2014)
      • $10,000 penalty imposed
    • Jutkowitz v. Commissioner – Docket No. 9897-13 (2014)
      • $10,000 penalty
    • Taylor v. Commissioner – Docket No. 10253-13 (2014)
      • $10,000 penalty
    • Mangan v. Commissioner – Docket No. 19000-13 (2014)
      • $5,600 penalty for petitioners’ counsel
    • Norris v. Commissioner – Docket No. 7682-14L (2015)
      • $1,000 penalty
    • Foryan v. Commissioner – Docket No. 14909-14 (2016)
      • $10,000 penalty
    • Waltner v. Commissioner – Docket No. 1729-13 (2017)
      • $10,000 penalty
      • $15,500 penalty for petitioners’ counsel
    • Schneider v. Commissioner – Docket No. 10660-17L (2018)
      • $15,000 penalty
    • Eldridge v. Commissioner – Docket No. 14744-18 (2019)
      • $3,000 penalty
    • Gilmore v. Commissioner – Docket No. 6341-18 (2019)
      • $5,000 penalty
  • Judge Morrison – 9 cases
    • Burchfield v. Commissioner – Docket No. 16676-09 (2011)
      • $5,000 penalty (via opinion)
    • Covington v. Commissioner – Docket No. 17624-09L (2011)
      • $5,000 penalty (via opinion)
    • Fleming v. Commissioner – Docket No. 14357-10L (2012)
      • $1,500 penalty
    • Buchanan v. Commissioner – Docket No. 11735-11L (2012)
      • $5,000 penalty
    • Alderman v. Commissioner – Docket No. 28696-10 (2012)
      • $4,000 penalty
    • Streiffert v. Commissioner – Docket No. 24162-10L (2014)
      • $15,000 penalty
    • Lovely v. Commissioner – Docket No. 6570-15 L (2016)
      • $1,000 penalty
    • Schneider v. Commissioner – Docket Nos. 17566-14, 29122-14 (2016)
      • $5,000 penalty ($2,500 each)
    • Amnesty National v. Commissioner – Docket No. 13961-15 L (2017)
      • $200 penalty
  • Judge Nega – 4 cases
    • Bowers v. Commissioner – Docket No. 10137-13 (2014)
      • $2,500 penalty
    • Berglund v. Commissioner – Docket No. 20782-15 L (2016)
      • $2,500 penalty
    • McBride v. Commissioner – Docket No. 15477-15 (2017)
      • $3,000 penalty
    • Byers v. Commissioner – Docket No. 24354-14L (2017)
      • $10,000 penalty (via opinion)
  • Judge Panuthos – 3 cases
    • Steele v. Commissioner – Docket No. 17903-11 (2012)
      • $2,000 penalty
    • Rader v. Commissioner – Docket No. 12507-17 L (2018)
      • $5,000 penalty
    • Ryskamp v. Commissioner – Docket No. 6595-19 (2019)
      • $2,000 penalty
  • Judge Paris – 1 case
    • Schneider v. Commissioner – Docket No. 15652-17 (2019)
      • $5,849 penalty
  • Judge Pugh – 10 cases
    • Myers v. Commissioner – Docket No. 30321-13L (2015)
      • $5,000 penalty
    • Foryan v. Commissioner – Docket No. 10732-13 (2015)
      • $1,000 penalty
    • Stanley v. Commissioner – Docket No. 7238-13L (2016)
      • $10,000 penalty
    • Nitschke v. Commissioner – Docket No. 23164-14 (2016)
      • $10,000 penalty
    • Fleming v. Commissioner – Docket No. 4925-12L (2017)
      • $5,000 penalty
    • MacDonald v. Commissioner – Docket Nos. 5503-16, 17660-16. (2018)
      • $20,000 penalty imposed ($10,000 each)
    • Sykes v. Commissioner – Docket No. 19706-17 L (2019)
      • $25,000 penalty
    • Staples v. Commissioner – Docket No. 24524-15 (2019)
      • $1,000 penalty
    • Gonsoulin v. Commissioner – Docket No. 18395-17L (2019)
      • $5,000 penalty
    • Wells v. Commissioner – Docket No. 22852-17 (2019)
      • $10,000 penalty (via opinion)
  • Judge Ruwe – 6 cases
    • Byrd v. Commissioner – Docket No. 12885-09L (2011)
      • 2,000 penalty (via opinion)
    • Garber v. Commissioner – Docket No. 2863-11 (2012)
      • $1,000 penalty
    • Snow v. Commissioner – Docket No. 24783-09 (2013)
      • $8,000 penalty
    • Zook v. Commissioner – Docket No. 9773-12L (2013)
      • $2,000 penalty (via opinion)
    • Kanofsky v. Commissioner – Docket No. 22008-13L (2015)
      • $20,000 penalty
    • Williams v. Commissioner – Docket No. 30487-15 (2018)
      • $2,000 penalty
  • Judge Thornton – 8 cases
    • Pappert v. Commissioner – Docket No. 18010-10 (2011)
      • $3,000 penalty
    • McGhan v. Commissioner – Docket No. 22880-11 (2012)
      • $25,000 penalty imposed
    • Jackson v. Commissioner – Docket No. 17268-08L (2012)
      • $15,000 penalty (via opinion)
    • Parker v. Commissioner – Docket No. 3743-10 (2012)
      • $3,000 penalty (via opinion)
    • Curtis v. Commissioner – Docket No. 5657-10 (2013)
      • $25,000 penalty
    • Kanofsky v. Commissioner – Docket Nos. 18182-15, 18162-15, 18163-15 (2016)
      • $24,000 penalty ($8,000 each)
    • Ertelt v. Commissioner – Docket No. 10739-14L (2017)
      • $1,000 penalty
    • Combs v. Commissioner – Docket No. 22748-14 (2019)
      • $2,500 penalty
  • Judge Vazquez – 2 cases
    • Caton v. Commissioner – Docket No. 5071-10 (2012)
      • $5,000 penalty
    • Williams v. Commissioner – Docket No. 13829-15L (2017)
      • $5,000 penalty
  • Judge Wells – 3 cases
    • Mooney v. Commissioner – Docket No. 8128-09 (2011)
      • $2,000 penalty (via opinion)
    • Barry v. Commissioner – Docket No. 4754-07L, 25882-08L, 5026-07L (2011)
      • $40,000 penalty ($20k & then $10k each, respectively)
    • Campbell v. Commissioner – Docket No. 13687-11L (2013)
      • $10,000 penalty

William Schmidt About William Schmidt

William Schmidt joined Kansas Legal Services in 2016 to manage cases for the Kansas Low Income Taxpayer Clinic and became Clinic Director January 2017. Previously, he worked on pro bono tax cases for the Kansas City Tax Clinic, the Legal Aid of Western Missouri Low Income Taxpayer Clinic and the Kansas Low Income Taxpayer Clinic. He records and edits a tax podcast called Tax Justice Warriors.

Comments

  1. Has anyone else noticed that the Tax Court website’s “Search” function for orders is not working today, and there are no hyperlinks to most of the orders?

    • Bob,

      The search function has been on the fritz since Friday. I alerted the Tax Court IT people yesterday morning. They were going to contact their contractor. I have no idea how long the fix will take.

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