Harper v. Commissioner
United States Tax Court
99 T.C. 533 (1992)
- Written by Kate Luck, JD
Facts
Herbert Feinson represented the taxpayer, Wally Harper (plaintiff), in a proceeding against the Internal Revenue Service (IRS) (defendant) before the United States Tax Court. The court issued a pretrial order requiring the parties to exchange documents and file stipulations and memorandums. Feinson refused to produce the documents, but he told counsel for the IRS that counsel could come to Feinson’s office and review the 2,000 documents in his file. After the IRS filed a motion to compel Feinson’s cooperation, Feinson allowed the IRS’s attorney to review one document at a time. Feinson failed to submit stipulations or a memorandum. Feinson filed a motion for summary judgment, in which he defeated his own motion by claiming that there was a material issue of fact in dispute. Feinson also claimed, without basis, that documents issued by the IRS were invalid. The IRS filed a motion for dismissal and monetary sanctions pursuant to 26 U.S.C. § 6673(a)(1), (2). The IRS submitted a request for payment for 98 hours of work at a rate of $100 per hour.
Rule of Law
Issue
Holding and Reasoning (Beghe, J.)
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