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this Court's discretion. Id. Petitioner's failure to appear and
to proceed with prosecution of his case, despite the Court's
warning in its notice setting this case for trial and its
pretrial order, constitutes sufficient grounds for the entry of a
default judgment against him.
Petitioner made no attempt to contact the Court upon his
failure to appear and failed to submit a trial memorandum, as
required by the Court's standing pretrial order, or request a
continuance. Accordingly, we will sustain respondent's
determinations as to the deficiencies and the additions to tax
pursuant to section 6661 on the ground that petitioner either
defaulted or simply failed to carry his burden of proof. See,
e.g., id. at 1052.
Respondent has also moved to default petitioner for the
additions to tax for fraud for the years in issue. When a
taxpayer fails to appear and prosecute his case, entry of a
default decision as to the additions to tax for fraud is
appropriate if, in the answer, the Commissioner alleges facts
which, if proven, clearly and convincingly support such a
judgment. Id. at 1058-1059. The granting of the Rule 37(c)
motion has the effect of establishing facts pleaded in the
answer.
The facts alleged in the answer, deemed admitted, constitute
clear and convincing evidence that petitioner fraudulently
underpaid his taxes for the years in issue. Prominent among the
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