Schehl v. Commissioner of Internal Revenue Service

This dispute presents an appeal from a February 5, 1987 decision of the Tax Court, No. 684-86, in which deficiencies were assessed against Robert J. Schehl for each of the tax years 1981 and 1982. The tax court also assessed additions to tax for those years under § 6653(a) of the I.R.C. as well as "damages" in the amount of $500.00 under § 6673. On appeal to this court, the Commissioner seeks to impose sanctions against the appellant for what he contends is a baseless appeal. We affirm the actions of the Tax Court in this case and award sanctions for bringing a frivolous appeal.