TAX COURT OPINION

Case: Mark Allen Jacobs
Docket Number: 443-08
Judge: Colvin
Opinion Type: bench
Filed: 04/06/2009
Pages: 3

UNITED STATES TAX COUR T . WASHINGTON, DC 2021 7 MARK ALLEN JACOBS, Petitione r V . Docket No . 443-08 . COMMISSIONER OF INTERNAL REVENUE , Respondent O R D E R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial in the above case before Judge James S . Halpern at San Francisco, California, on March 9, 2009, containing his oral findings of fact and opinion rendered at the conclusion of the trial . In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed ) James S . Halpern Judg e Dated : Washington, D .C . April 6, 2009 ORIGINAL 1 Bench Opinion by Judge James S . Halpern March 9, 200 9 3 2 Mark Allen Jacobs v . Commissioner Docket No . : 443-0 8 3 THE COURT :ACourt has decided to render ora l IQ- s 4 findings of fact and opinion in this case, and the following 5 represents the Court's oral findings of fact and opinion . 6 The oral findings of fact and opinion shall not be 7 relied upon as precedent in any other case . This benc h 8 opinion is made pursuant to the authority granted by section 9 7459(b) of the Internal Revenue Code of 1986, as amended , 10 and Rule 152 of the Tax Court Rules of Practice & Procedure . 11 By notice of deficiency dated October 9th, 2007, 12 Respondent has determined 4ef~~~ a deficiency in tax 13 for the taxpayer's 2003 taxable year of $4125 ; an addition 14 to tax of $890 .77 under section 6651(a)(1) ; an addition to 15 tax subject to further determination based on time periods 16 under section 6651(a)(2) of $791 .80 ; and an addition to tax 17 under section 6654(a) of $101 .66, all of which the taxpayer 18' concedes . 19 Respondent has also asked for a penalty under 20 section 6673(a)(1) of the Internal Revenue Code, under 21 which, whenever it appears to the Tax Court that th e 22 proceedings before it have been instituted or maintained by 23 the taxpayer primarily for delay or the taxpayer's position 24 in such proceedings is frivolous or groundless, the Ta x 25 Court in its decision may require the taxpayer to pay the Heritage Reporting Corporatio n (202) 628-4888 4 1 United States penalty not in excess of $25,000 . 2 In view of the evidence to the Court, i n 3 particular, Respondent's Exhibits 1-R and 2-R, in whic h 4 documents the Petitioner sets forth positions that have bee n 5 considered by courts to be frivolous, and the Court has 6 decided that the Court will impose upon the Petitioner a 7 penalty of which we will put in the 8 decision document . 9 That concludes the Court's oral findingsAifact ~ k" 10 and opinion in this case . Thank you . 11 We're adjourned . 12 THE CLERK : All rise . 13 (Whereupon, at 12 :24 p .m ., the bench opinion in 14 the above-entitled matter was concluded . ) 15 1 6 1 7 18 19 20 21 22 23 24 25 Heritage Reporting Corporation (202) 628-4888