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Rule 149. ***
(a) Attendance at Trials: The unexcused absence of
a party or a party's counsel when a case is called for
trial will not be ground for delay. The case may be
dismissed for failure properly to prosecute, or the
trial may proceed and the case be regarded as submitted
on the part of the absent party or parties.
We find that petitioners' failure to cooperate with
respondent during the pre-trial period made it impossible for
respondent to conduct negotiations, exchange information, and
stipulate mutually agreeable facts as required by Rule 91(c).
The Standing Pre-Trial Order has not been complied with by
petitioners, nor has there been compliance with the mandates of
the Court in Branerton Corp. v. Commissioner, 61 T.C. 691 (1974).
Furthermore, no trial memorandum was filed on behalf of
petitioners. Thus, in light of petitioners' conduct in this
proceeding and their failure to appear when the case was called
for trial, we conclude that dismissal is appropriate.
Accordingly, respondent's motion to dismiss for lack of
prosecution will be granted.
Penalty Under Section 6673
Respondent has moved for a penalty under section 6673.
Under the applicable provisions of that section, the Court may
award a penalty to the United States of up to $25,000 when the
proceeding has been instituted or maintained by the taxpayer
primarily for delay or if the taxpayer's position in such
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