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Computer Programs Lambda, Ltd. v. Commissioner, 90 T.C. 1124,
1126 (1988), for the proposition that a viable TMP is necessary
to ensure the fair, efficient, and consistent disposition of
TEFRA partnership proceedings, directs the petitioners and the
participating partners to select a successor TMP and notify the
Court in writing, on or before June 20, 1994, of the name and
address of the successor TMP.
The Court did not receive a response to its order dated May
11, 1994. Accordingly, on August 19, 1994, the Court issued an
order directing petitioners and the participating partners to
show cause, on or before September 23, 1994, why the case should
not be dismissed for failure to properly prosecute.
Once again, the Court did not receive a response to its
order. Consequently, on October 26, 1994, the Court entered an
Order of Dismissal and Decision in which it (1) made its order to
show cause dated August 19, 1994, absolute, (2) dismissed this
case for failure to properly prosecute, and (3) entered a
decision sustaining respondent's adjustments to Transpac's
partnership items for 1982, 1983, and 1984.
The Court's Order dated May 11, 1994, the Court's Order to
Show Cause dated August 19, 1994, and the Court's Order of
Dismissal and Decision entered October 26, 1994, were all served
on Mr. Haydon as counsel of record for petitioners and the
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