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sanction resting in the discretion of the trial court. Levy v.
Commissioner, 87 T.C. 794, 803 (1986).
As set forth above, petitioners failed to cooperate with
respondent in her attempt to either reach a settlement in the
case or to prepare properly for trial. Petitioners delayed the
proceedings under the pretext of wanting to amicably settle this
case. Petitioners' bad faith, coupled with their failure to
cooperate, has made it impossible for respondent to conduct
negotiations or otherwise proceed with this case.
Accordingly, we grant respondent's motion to dismiss for
failure to properly prosecute. Therefore, respondent prevails on
the underlying deficiencies and the additions to tax.
Decision will be entered
for Respondent.
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Last modified: May 25, 2011