§1010

§§ 1010.350(a), 1010.306(c) (2023). The Secretary of the Treasury (Secretary) may impose a civil penalty on any person who fails to file the requisite form. 31 U.S.C. § 5321(a)(5)(A). The Secretary has delegated to FinCEN the authority to enforce the provisions and impose civil penalties for violations of 31 U.S.C. § 5314. See 31 C.F.R. § 1010.810(d

1010.311 (2011). Third, the stipulated facts contradict petitioner's testimony that he received help in keeping REM's books and records. Throughout the 2006 and 2007 audits -21- [*21] and in stipulated facts, petitioner represented that he was the sole keeper of records for REM at all times. At trial, however, petitionertestified that in 2006

sfer tax. - 13 - WARNING: It is a crime to knowingly make false state- ments to the United States on this or any other similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. * * * * * * * SUBSTITUTE FORM 1099 SELLER STATEMENT: The information contained herein is important tax information and is being furnished to the Internal Revenue Service. If you are required to file a return, a negligence penalty or othe

s for a reasonable period during which the trustee has the power to perform necessary acts to wind up the affairs of the trust. Govern v. Hall, supra at 877 (citing In re McLaughlin's Trust, 361 N.W.2d 43, 46 (Minn. 1985)); Bogert, Trust & Trustees, sec. 1010, at 448 (2d ed. 1983). Petitioner acted in her capacity as trustee of the Marital Trust property for several years after decedent's death. Although decedent died in October of 1983, petitioner did not execute and deliver a deed conveying th