Miguel Pagan, Jr. and Martha C. Pagan - Page 7

                                        - 7 -                                         
          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.                          






















Page:  Previous  1  2  3  4  5  6  7  

Last modified: May 25, 2011