- 17 -
arguments in two other instances when he appeared as a party
before this Court. We granted respondent's motion to dismiss for
lack of prosecution with respect to the case involving
petitioner's tax years 1984 through 1988, Webb v. Commissioner,
T.C. Memo. 1993-283, vacated and remanded in part 28 F.3d 111
(9th Cir. 1994). In that case, we also imposed a $5,000 penalty
against petitioner pursuant to section 6673(a). Id. In a later
case, involving the 1989 tax year, we imposed a $10,000 penalty
on petitioner for asserting similar frivolous tax protester
arguments. Webb v. Commissioner, T.C. Memo. 1993-521, affd. 46
F.3d 1149 (9th Cir. 1995).
Petitioners failed to cooperate in preparing this case for
trial.10 They did not pursue available administrative remedies
nor comply with attempts by respondent's Appeals Division and
respondent's counsel, either to settle this case or to stipulate
all facts to the extent possible, as required by the Court's
10 Prior to trial, respondent moved to dismiss petitioners'
claim pursuant to Rule 123(b), because of their noncooperation.
We declined respondent's motion based on Carolyn Webb's assertion
that she was not a California resident for part of the tax years
in issue. However, pursuant to Rule 123(b), we may decide
against petitioners with respect to any issue as to which
petitioners have the burden of proof, and such decision shall be
treated as a dismissal for purposes of Rule 123(d). Accordingly,
we treated respondent's motion to dismiss for failure to properly
prosecute as a motion in limine, and precluded all evidence
except for that pertaining to Carolyn Webb's place of residence
during the years in issue. With respect to all other issues in
this case, and taking into account respondent's concessions, we
found that the facts and evidence set forth in respondent's
proposed stipulation were deemed established for purposes of
these cases. See Rule 91(f)(3).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011