Frivolous Litigation in United States Tax Court, and Appeals of Tax Court Decisions
In 1939, Congress enacted section 1117(g) (entitled "Proceeding Frivolous") of the Internal Revenue Code of 1939, giving the Board of Tax Appeals (now called the United States Tax Court) the power to impose a civil monetary penalty of up to $500 against any party who instituted a proceeding "merely for delay" before the Board of Tax Appeals. In 1954, this provision was continued with the enactment of section 6673 of the Internal Revenue Code of 1954. The current version of section 6673 (in the 1986 Code) provides that frivolous arguments may result in a penalty in U.S. Tax Court of up to $25,000. Similarly, the Internal Revenue Code also provides that the U.S. Supreme Court and the federal courts of appeals may impose penalties where the taxpayer's appeal of a U.S. Tax Court decision was "maintained primarily for delay" or where "the taxpayer's position in the appeal is frivolous or groundless."
Read more about this topic: Tax Protester (United States), Penalties
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—William Butler Yeats (1865–1939)
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—Marguerite Duras (b. 1914)
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—Henry David Thoreau (1817–1862)
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—Carolyn Wells (1862–1942)
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—Casey Hayden (b. c. 1940)