A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.
The United States Tax Court sustained deficiencies and additions to tax for failure to file returns and pay taxes against an individual, holding him in default for failing to comply with court rules and failing to appear; the court imposed a $25,000 penalty against him for presenting frivolous tax-protester arguments and initiating groundless proceedings.
PETER H. JONES,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent
PETER HENRY JONES,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent