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Dismissal of a case is a sanction that rests with the
discretion of the Court. Harper v. Commissioner, 99 T.C. 533,
540 (1992); Levy v. Commissioner, 87 T.C. 794, 803 (1986). In
addition--
Dismissal may properly be granted where the party's
failure to comply with Rules and orders of the Court is
due to "willfulness, bad faith or any fault", as
contrasted with mere inadvertence or inability.
Societe Internationale v. Rogers, 357 U.S. 197, 212
(1958) (Fed. R. Civ. P. 37(b)(2)); Dusha v.
Commissioner, 82 T.C. 592, 599 (1984) (Rule 104(c)). A
case may be dismissed for failure properly to prosecute
when petitioner * * * fails to appear at trial and does
not otherwise participate in the resolution of
petitioner's claim. Basic Bible Church v.
Commissioner, 86 T.C. 110, 114 (1986).
Harper v. Commissioner, supra at 540; see Ritchie v.
Commissioner, 72 T.C. 126, 128-129 (1979).
As guidance for dismissals under Rule 123(b), we look to the
legal standards for dismissals under Rule 41(b) of the Federal
Rules of Civil Procedure. Basic Bible Church of America v.
Commissioner, 86 T.C. 110, 113 (1986). The Court of Appeals for
the Seventh Circuit, to which the dismissal of this case would be
appealable, has held that dismissal under Fed. R. Civ. P. 41(b),
for failure to prosecute is appropriate "when there is 'a clear
record of delay or contumacious behavior,' or when other
sanctions have proved unavailing." 3 Penny Theater Corp. v.
Plitt Theatres, Inc., 812 F.2d 337, 339 (7th Cir. 1987) (quoting
Zaddack v. A.B. Dick Co., 773 F.2d 147, 150 (7th Cir. 1985), and
Webber v. Eye Corp., 721 F.2d 1067, 1069 (7th Cir. 1983)).
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