Opinion
2398-23L
10-19-2023
ANNAMALAI ANNAMALAI & PARVATHI SIVANADIYAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden, Special Trial Judge
On October 10, 2023, the Court received two documents filed by petitioner Annamalai that the Court characterized as (1) a Motion for Reconsideration of Order, and (2) a Letter Dated September 11, 2023. In both of these documents petitioner Annamalai continues to raise issues and request relief outside of the scope of the Court's jurisdiction. Further, these filings appear to the Court to be aimed primarily at delaying the proceedings.
By Order served July 28, 2023, this Court denied two of petitioner Annamalai's filings and warned him that the Court may impose a penalty up to $25,000 if he continued to institute or maintain a frivolous or groundless petition or institute or maintain a proceeding primarily for delay. I.R.C. § 6673(a)(1). Since that time petitioner Annamalai has ignored the Court's warning and has filed numerous documents repeatedly making the same types of arguments that the Court has in several orders declared frivolous or outside of the scope of its jurisdiction. Accordingly, the Court will now impose sanctions on petitioner Annamalai.
Furthermore, by Order served September 7, 2023, the Court granted respondent's Motion to Remand filed June 23, 2023, and remanded this case to the IRS Independent Office of Appeals for the purpose of affording petitioners a supplemental hearing pursuant to I.R.C. sections 6320 and 6330. As such, petitioner Annamalai has been informed that this case has been remanded to the IRS Independent Office of Appeals and he is admonished that he should not file anything further with the Court until the supplemental hearing has been conducted.
Upon due consideration, it is
ORDERED that petitioner Annamalai's Motion for Reconsideration of Order is denied. It is further
ORDERED that petitioner Annamalai is liable for a penalty to be paid to the United States pursuant to I.R.C. section 6673(a)(1) in the amount of $5,000.
Petitioner Annamalai is admonished that the Court will consider imposing further I.R.C. section 6673 penalties if he again files motions that raise a frivolous or groundless position or which the Court concludes are filed primarily to delay the proceedings in this case.