§7731

made by this section shall apply to proceedings commenced after the date which is 180 days after the date ofthe enactment ofthis Act and * * * all proceed- ings pending on such date."); Omnibus Budget Reconciliation Act of 1989, Pub. L. No. 101-239, sec. 7731(d), 103 Stat. at 2402 ("The amendments made by this section shall apply to positions taken after December 31, 1989, in proceedings which are pending on, or commenced after such date."); Trademark Clarification Act of 1984, Pub. L. No. 98-62

tion 6673(a)(1) shows that Congress had different priorities in granting the Tax Court the powerto impose section 6673(a)(1) penalties. Section 6673(a)(1) was last amended by the Omnibus Budget Reconciliation Act of 1989 (OBRA), Pub. L. No. 101-239, sec. 7731, 103 Stat. at 2400. The OBRA changed the award allowable under section 6673(a)(1) from "damages" to "penalties" and increased the amount allowable from a maximum of$5,000 to a maximum of$25,000. The legislative history explains: [T]he $5,00

or their failure to keep complete and adequate records and their failure to provide substantiation in response to respondent’s requests. This is a substantiation case 10 Congress changed the terminology of sec. 6673(a) from “damages” to “penalty” in sec. 7731(a) of the Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, 103 Stat. 2400. The legislative history to the Omnibus Budget Reconciliation Act of 1989 makes clear that the United States need not prove specific damages for this Court

attorney who has multiplied the proceedings in any case unreasonably and vexatiously. Section 6673(a)(2) is a relatively new provision, having been added to the Internal Revenue Code by the Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, sec. 7731(a), 103 Stat. 2400. Section 6673(a)(2) is derived from section 1927 of the Judicial Code, 28 U.S.C. sec. 1927 (1988). See H. Rept. 101-247, at 1399-1400 (1989). In Harper v. Commissioner, 99 T.C. 533, 545 (1992), we noted the dearth of opin

ttorneys’ fees against an attorney where an attorney, including an attorney appearing on behalf of the Commissioner, has unreasonably and vexatiously multiplied the proceedings in any case. Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, sec. 7731(a), 103 Stat. 2400. Section 6673(a)(2) is derived from sec. 1927 of the Judicial Code, 28 U.S.C. sec. 1927 (1988). See H. Rept. 101-247, at 1399-1400 (1989). In Harper v. Commissioner, 99 T.C. 533, 545 (1992), we noted the dearth of opinion

attorney who has multiplied the proceedings in any case unreasonably and vexatiously. Section 6673(a)(2) is a relatively new provision, having been added to the Internal Revenue Code by the Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, sec. 7731(a), 103 Stat. 2400. Section 6673(a)(2) is derived from section 1927 of the Judicial Code, 28 U.S.C. sec. 1927 (1988). See H. Rept. 101-247, at 1399-1400 (1989). In Harper v. Commissioner, 99 T.C. 533, 545 (1992), we noted the dearth of opin

ng the claims. See Nemeroff v. Abelson, 620 F.2d 339, 348 (2d Cir. 1980) (citing “ABA Model Rules of Professional Conduct" sec. 3.3, Comment (Discussion Draft 1980)); see also Golden Eagle Distrib. Corp. v. 7 Sec. 6673(a)(2) was added to the Code by sec. 7731(a) of the Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, 103 Stat. 2106, 2400, and applies to positions taken after Dec. 31, 1989, in proceedings pending on or commenced after such date. - 40 - Burroughs, 801 F.2d 1531, 1537 (9

ng the claims. See Nemeroff v. Abelson, 620 F.2d 339, 348 (2d Cir. 1980) (citing “ABA Model Rules of Professional Conduct" sec. 3.3, Comment (Discussion Draft 1980)); see also Golden Eagle Distrib. Corp. v. 7 Sec. 6673(a)(2) was added to the Code by sec. 7731(a) of the Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, 103 Stat. 2106, 2400, and applies to positions taken after Dec. 31, 1989, in proceedings pending on or commenced after such date. - 40 - Burroughs, 801 F.2d 1531, 1537 (9

ng the claims. See Nemeroff v. Abelson, 620 F.2d 339, 348 (2d Cir. 1980) (citing “ABA Model Rules of Professional Conduct" sec. 3.3, Comment (Discussion Draft 1980)); see also Golden Eagle Distrib. Corp. v. 7 Sec. 6673(a)(2) was added to the Code by sec. 7731(a) of the Omnibus Budget Reconciliation Act of 1989, Pub. L. 101-239, 103 Stat. 2106, 2400, and applies to positions taken after Dec. 31, 1989, in proceedings pending on or commenced after such date. - 40 - Burroughs, 801 F.2d 1531, 1537 (9