Sua sponte means that the person involved acts on that person’s initiative, without the need for a request, motion, or application.
Sua sponte means of their own will or motion, without prompting or suggestion.
Sua sponte means any determination of the superintendent or of his designee made without prompting of the parties.
Examples of Sua sponte in a sentence
Motions for temporary orders where exceptional/exigent circumstances have been demonstrated.2. Contempt actions where exceptional/exigent circumstances have been demonstrated.3. Sua sponte custody orders to the Department of Children and Families pursuant toG.
Sua sponte, cause dismissed.Moyer, C.J., Douglas, Resnick, F.E. Sweeney, Pfeifer, Cook and Lundberg Stratton, JJ., concur.
Sua sponte review is a discretionary internal process.800.8 The Commission shall look to the following guidelines when determining whether to invoke its sua sponte review authority.
Sua sponte, cause dismissed.O’Connor, C.J., and Pfeifer, O’Donnell, Lanzinger, Kennedy, French, and O’Neill, JJ., concur.
Sua sponte, cause dismissed.Moyer, C.J., Pfeifer, Lundberg Stratton, O’Connor, O’Donnell, Lanzinger and Cupp, JJ., concur.
More Definitions of Sua sponte
Sua sponte means without prompting or suggestion; on its own motion. BLACK’S LAW DICTIONARY (10th ed. 2014). For conduct that it finds particularly offensive, the Tax Court can choose to impose a penalty under IRC § 6673 even if the IRS has not requested the penalty. See, e.g., Wells v. Comm’r, T.C. Memo. 2019-134.
Sua sponte is a term that means without prompting or suggestion. Thus, without any request from either of the parties, the Court of Appeals decided to rehear the case.
Sua sponte is a term that means without prompting or suggestion. Thus, for conduct that the Tax Court finds particularly offensive, the Tax Court can choose to impose a penalty under IRC § 6673 even if the IRS has not requested that the penalty be imposed. See, e.g., Avery v. Comm’r, T.C. Memo. 2007-60 (The Tax Court imposed a penalty of $5,000 because the taxpayer unreasonably prolonged the proceeding by filing with the Tax Court repetitious, groundless, and frivolous documents alleging that no section of the Internal Revenue Code makes him liable and that the deficiency was an excise tax).
Sua sponte means “[w]ithout prompting or suggestion; on its own motion.”
Sua sponte means that the person involved acts on that person’s initiative, without theneed for a request, motion, or application.
Sua sponte means without prompting or suggestion; on its own motion. BLack’s Law dictioNaRy (10th ed. 2014). Thus, for conduct that it finds particularly offensive, the Tax Court can choose to impose a penalty under IRC § 6673 even if the IRS has not requested the penalty. See, e.g., Walquist v. Comm’r, 2019 WL 962901 (T.C. Feb. 25, 2019). Taxpayers who institute actions under IRC § 74338 for certain unauthorized collection actions can be subject to a maximum penalty of $10,000 if the court determines the taxpayer’s position in theproceedings is frivolous or groundless .9 In addition, IRC § 7482(c)(4),10 § 1912 of Title 28 of the U .S . Code,11 and Rule 38 of the Federal Rules of Appellate Procedure12 (among other laws and rules of procedure) authorize federal courts to impose penalties against taxpayers or their representatives for raising frivolous arguments or using litigation tactics primarily to delay the collection process . Because the sources of authority for imposing appellate-level sanctions are numerous and some of these sanctions may be imposed in nontax cases, this report focuses primarily on the IRC § 6673 penalty .In our report last year, we took special note of the decision in Williams v. Commissioner, even though it fell outside of last year’s reporting cycle, as it involved the novel issue of whether IRC § 6751(b)(1) constrained the ability of the Tax Court to impose a penalty under IRC § 6673(a)(1) .13 Section6751(b)(1) generally prohibits the imposition of a penalty unless the penalty is approved, in writing, by the supervisor of the employee imposing the penalty or other higher level designee of the Secretary .14 Section 6673(a)(1) gives the authority to impose the penalty in a Tax Court proceeding solely tothe Tax Court, and permits the Tax Court to impose it either at the request of the Commissioner orsua sponte (of its own accord) . The Tax Court looked to the legislative history of IRC § 6751(b)(1) and§ 6673(a)(1) to determine whether the two sections can coexist or whether IRC § 6751(b)(1) supersedes IRC § 6673(a)(1) . The Tax Court found that the legislative intent behind IRC § 6751(a)(1) was to prevent the IRS from using the threat of a penalty as a bargaining chip when negotiating with taxpayers, whereas the intent of IRC § 6673(a)(1) was to dissuade taxpayers from wasting judicial resources . Because the Tax Court is not mentioned in IRC § 6751(b)(1) or its legislative history, the Tax Court held that IRC § 6751(b)(1) does not apply when...
Sua sponte means "of its own will" in Latin. Often refers to a court taking an action in a case without being asked to do so by either side.