§ 6673. Sanctions and costs awarded by courts
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(a)Tax court proceedings
(1)Procedures instituted primarily for delay, etc. Whenever it appears to the Tax Court that—
(A)proceedings before it have been instituted or maintained by the taxpayer primarily for delay,
(B)the taxpayer’s position in such proceeding is frivolous or groundless, or
(C)the taxpayer unreasonably failed to pursue available administrative remedies,
the Tax Court, in its decision, may require the taxpayer to pay to the United States a penalty not in excess of $25,000.
(2)Counsel’s liability for excessive costs Whenever it appears to the Tax Court that any attorney or other person admitted to practice before the Tax Court has multiplied the proceedings in any case unreasonably and vexatiously, the Tax Court may require—
(A)that such attorney or other person pay personally the excess costs, expenses, and attorneys’ fees reasonably incurred because of such conduct, or
(B)if such attorney is appearing on behalf of the Commissioner of Internal Revenue, that the United States pay such excess costs, expenses, and attorneys’ fees in the same manner as such an award by a district court.
(b)Proceedings in other courts
(1)Claims under section 7433 Whenever it appears to the court that the taxpayer’s position in the proceedings before the court instituted or maintained by such taxpayer under section 7433 is frivolous or groundless, the court may require the taxpayer to pay to the United States a penalty not in excess of $10,000.
(2)Collection of sanctions and costs In any civil proceeding before any court (other than the Tax Court) which is brought by or against the United States in connection with the determination, collection, or refund of any tax, interest, or penalty under this title, any monetary sanctions, penalties, or costs awarded by the court to the United States may be assessed by the Secretary and, upon notice and demand, may be collected in the same manner as a tax.
(3)Sanctions and costs awarded by a court of appeals In connection with any appeal from a proceeding in the Tax Court or a civil proceeding described in paragraph (2), an order of a United States Court of Appeals or the Supreme Court awarding monetary sanctions, penalties or court costs to the United States may be registered in a district court upon filing a certified copy of such order and shall be enforceable as other district court judgments. Any such sanctions, penalties, or costs may be assessed by the Secretary and, upon notice and demand, may be collected in the same manner as a tax.
(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title II, § 292(b), (d)(2)(A), Sept. 3, 1982, 96 Stat. 574; Pub. L. 99–514, title XV, § 1552(a), Oct. 22, 1986, 100 Stat. 2753; Pub. L. 100–647, title VI, § 6241(b), Nov. 10, 1988, 102 Stat. 3748; Pub. L. 101–239, title VII, § 7731(a), Dec. 19, 1989, 103 Stat. 2400.)
Connections7 cite this · traces to 3
Cited by 7 sections · top 5
statutes-at-large
- Public Law 100–647To make technical corrections relating to the Tax Reform Act of 1986, and for other purposes
- Public Law 101–239To provide for reconciliation pursuant to section 5 of the concurrent resolution on the budget for the fiscal year 1990
- Public Law 97–248To provide for tax equity and fiscal responsibility, and for other purposes
25 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 828
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 97–248, title II, § 292(b)
- 96 Stat. 574
- Pub. L. 99–514, title XV, § 1552(a)
- 100 Stat. 2753
- Pub. L. 100–647, title VI, § 6241(b)
- 102 Stat. 3748
- Pub. L. 101–239, title VII, § 7731(a)
- 103 Stat. 2400
- Pub. L. 101–239
- Pub. L. 100–647
- Pub. L. 99–514
- Pub. L. 97–248, § 292(d)(2)(A)
- Pub. L. 97–248, § 292(b)
- Pub. L. 94–455
- Pub. L. 101–239, title VII, § 7731(d)
- 103 Stat. 2402
- Pub. L. 100–647, title VI, § 6241(d)
- 102 Stat. 3749
- Pub. L. 99–514, title XV, § 1552(b)
- Pub. L. 97–248
- section 292(e)(2) of Pub. L. 97–248
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cites case law
§ 6673
Sanctions and costs awarded by courts
Stat.×4
U.S.C.×3
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 828
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 97–248, title II, § 292(b)
Cites 28 · showing 8Cited by 7 across 2 sources