USA

USA

Daniel Taylor Jenkins

United States Tax Court

United States Court of Appeals for the Second Circuit

United States Supreme Court

Rosa Covington Packard

United States Court of Appeals for the Second Circuit

  • The Amicus Brief of the New York Yearly Meeting of the Religious Society of Friends (Quakers) in Support of Rosa C. Packard before the United States Court of Appeals for the Second Circuit

United States Supreme Court

  • The Petition for Writ of Certiorari in the case of Rosa Covington Packard, Petitioner, v. United States of America, Respondent
  • Petitioner's Reply to Brief in Opposition in the case of Rosa Covington Packard, Petitioner, v. United States of America, Respondent
  • The Amicus Brief of the New York Yearly Meeting of the Religious Society of Friends (Quakers) in Support of Rosa C. Packard before the Supreme Court of the United States

Relevant Links:

Priscilla Adams

  • The Amicus Brief of the Philadelphia Yearly Meeting of the Religious Society of Friends (Quakers) in support of Priscilla Adams before the Supreme Court of the United States (October 1999)
  • Other documents may be found by searching the Philadelphia Yearly Meeting web site.

Conclusion

For the foregoing reasons, the decision of the Tax Court is correct and should be affirmed.

Respectfully submitted,

  • EILEEN J. O’CONNOR
    • Assistant Attorney General
  • JONATHAN S. COHEN (202) 514-2970
  • MARION E.M. ERICKSON (202) 514-9861
    • Attorneys Tax Division, Department of Justice
    • Post Office Box 502, Washington, DC 20044

JULY 2006

Argument II

THE TAX COURT CORRECTLY IMPOSED A $5,000 SANCTION UNDER I.R.C. § 6673 BECAUSE TAXPAYER's POSITION WAS PATENTLY GROUNDLESS AND HE WAS AWARE OF THAT FACT

Standard of Review

This Court reviews the Tax Court's imposition of a penalty under I.R.C. § 6673 for abuse of discretion. Burke v. Commissioner, 929 F.2d 110, 116 (2nd Circuit 1991).

I.R.C. § 6673(a)(1) provides as follows:

Whenever it appears to the Tax Court that –

Argument I

THE TAX COURT CORRECTLY GRANTED SUMMARY JUDGMENT FOR THE COMMISSIONER UPHOLDING THE COMMISSIONER's PROPOSED COLLECTION ACTION WHERE TAXPAYER's ARGUMENTS WERE WITHOUT MERIT AND WHERE THERE WERE NO FACTS IN DISPUTE

Standard of Review

This Court reviews the Tax Court's grant of summary judgment de novo. Eisenberg v. Commissioner, 155 F.3d 50, 53 (2nd Circuit 1998).

A. Introduction

Appendix C

Order of the Second Circuit denying rehearing

UNITED STATES COURT OF APPEALS

FILED

NOVEMBER 19, 1999

KAREN GREVE MILTON, ACTING CLERK, SECOND CIRCUIT

UNITED STATES COURT OF APPEALS FOR THE SECOND CIRCUIT

40 Foley Square, New York, New York 10007

Appendix A

Summary Order of the Second Circuit

Slip Copy

1999 WL 500797

83 A.F.T.R.2d 99-2874, 99-2 USTC ¶ 50,630

Unpublished Disposition

Rosa C. PACKARD, Plaintiff-Appellant,

v.

UNITED STATES of America, Defendant-Appellee.

Appendix D

Internal Revenue Code, Treasury Regulations and Internal Revenue Manual provisions involved

Section 6651 of the Internal Revenue Code provides, in pertinent part:

§ 6651. Failure to file tax return or to pay tax.

  1. Addition to the tax.

    In case of failure --

    * * *

Appendix B

Opinion of the District Court

7 F.Supp.2d 143

82 A.F.T.R.2d 98-5928, 98-2 USTC ¶ 50,589

Rosa C. PACKARD, Plaintiff,

v.

UNITED STATES of America, Defendant.

No. 3:98 CV 134 GLG.

Disclosure

CORPORATE DISCLOSURE STATEMENT

Pursuant to Rule 26.1 of the Federal Rules of Appellate Procedure, amicus curiae New York Yearly Meeting of the Religious Society of Friends advises the Court that it is a religious corporation and that it does not have any parent companies, subsidiaries or affiliates that have issued shares to the public.

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