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dismissal for failing to appear at trial and properly prosecute
any claims or defenses he may have after he was properly given
notice of the trial”. Tipton v. Commissioner, supra at 218.
Intervenor failed to appear at trial and properly prosecute any
claims or defenses he may have after he was properly given notice
of the trial. Accordingly, on our own motion, we shall dismiss
intervenor. For the sake of completeness, however, we shall
address intervenor’s remaining objections to respondent’s motion
for entry of decision.
Intervenor contends that respondent and petitioner had
pretrial conferences from which he was improperly excluded.
Petitioner and respondent contend that no pretrial conferences
took place; rather, they contend, as a result of petitioner’s
responses to respondent’s discovery requests (which were also
served on intervenor without objection thereto), respondent
decided to concede that petitioner was entitled to relief from
the 2000 joint and several tax liability. Intervenor concedes
that respondent informed him 2 weeks before trial of respondent’s
decision to settle the case. Intervenor has failed to allege any
specific facts which tend to show that respondent and petitioner
engaged in any misconduct by agreeing to the stipulation of
settled issues.
Intervenor also contends that respondent and petitioner are
perpetrating a fraud on the Court by seeking to have this Court
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Last modified: November 10, 2007