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Petitioner's bankruptcy petition under Chapter 13 of the United
States Bankruptcy Code was dismissed with prejudice by the
Bankruptcy Court on May 16, 1996, approximately 7 months before
Notice of Trial (December 19, 1996), and approximately one year
before the trial date (May 19, 1997). But petitioner has made no
showing of any attempt on his part to retrieve the Partnership
records, so his lack of records, if such is indeed the case, is
of his own doing and cannot serve as an excuse to justify the
predicament in which he now claims to find himself.
In light of the foregoing, we shall grant respondent's
motion to impose sanctions under Rule 104(c). We conclude that
dismissal of this case for failure to heed a specific discovery
order of this Court, although a harsh sanction, is nonetheless
appropriate under Rule 104(c)(3), and we so hold. See, e.g.,
Miller v. Commissioner, 741 F.2d 198 (8th Cir. 1984), affg. per
curiam an order of dismissal and decision of this Court;
Steinbrecher v. Commissioner, 712 F.2d 195 (5th Cir. 1983), affg.
T.C. Memo. 1983-12. A decision will be entered which provides
that there are due from petitioner deficiencies in income tax and
accuracy-related penalties under section 6662(a) in the amounts
determined by respondent for the taxable years 1992 and 1993.
To reflect the foregoing,
An appropriate order
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