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Sanctions For Petitioner's Failure To Comply With Order Directing
Production Of Documents, and a Motion To Impose Sanctions
Pursuant To I.R.C. � 6673. As before, there was no appearance by
or on behalf of petitioner.
Respondent's Motion To Dismiss For Failure To Properly
Prosecute is premised on petitioner's failure to appear at trial,
as well as petitioner's failure to cooperate in preparing this
case for trial, specifically including petitioner's failure to
stipulate, as required by the Court's Rules of Practice and
Procedure and the Court's Standing Pre-trial Order.
Respondent's Motion To Impose Sanctions For Petitioner's
Failure To Comply With Order Directing Production Of Documents is
premised on petitioner's failure to comply with the Court's Order
granting respondent's motion to compel and ordering petitioner to
produce, by a date certain, those documents requested in
respondent's request for production.
Respondent's Motion To Impose Sanctions Pursuant To I.R.C. �
6673 is premised on the grounds that petitioner instituted or
maintained this proceeding primarily for delay, and that his
position herein is frivolous or groundless.
Post-trial Developments
Several weeks after trial, petitioner filed a supplement to
his motion to dismiss. Petitioner's motion, as well as the
supplement thereto, is premised on petitioner's belief that he
may abdicate his responsibilities as a Federal taxpayer by the
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