Kenneth E. Bixler - Page 9

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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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