No right to jury trial on penalty in Tax Court

A taxpayer contesting the imposition of a civil fraud penalty for an improper claim of a charitable contribution deduction for a conservation easement has no right to a jury trial on the issue, the Tax Court has held.  The Seventh Amendment of the Constitution requiring a jury trial in suits “at common law” does not apply to the sovereign and Congress has not otherwise consented to trial by jury in tax appeals of the nature before the Court, it said.