- 10 -
4. A party may be defaulted for failure to comply
with the Rules of the Court or a failure to properly
prosecute his case. T.C. Rule 123(a). Additionally,
respondent may be entitled to a decision under Rule
123(a) that includes additions to the tax for fraud
when the taxpayer fails to appear at trial, or to
cooperate in preparation of the case for trial, and
respondent’s pleadings allege specific facts sufficient
to sustain a finding of fraud. Smith v. Commissioner,
91 T.C. 1049, 1052 (1988), aff’d, 926 F.2d 1470 (6th
Cir. 1991).
Petitioner did not appear at the hearing on April 28, 1997.
At the call of the case from the calendar, respondent’s counsel
made an oral motion for entry of decision in favor of respondent
because of petitioner’s failure properly to prosecute. Pursuant
to the Court’s request at the calendar call, on May 5, 1997,
respondent filed a written motion for entry of decision in favor
of respondent, asserting that none of respondent’s
correspondence, motions, or other pleadings mailed to petitioner
has been returned to respondent, that petitioner, despite his
petition invoking the jurisdiction of this Court, had made no
attempt to cooperate with respondent, to seek documents from
respondent, to assist in the preparation of this case for trial,
to respond to any of respondent’s motions, to respond to any of
the Court’s orders, to file a trial memorandum, or to move to
continue the case, and that petitioner failed to appear and
prosecute his case at the April 28, 1997, trial calendar for the
hearing on respondent’s motion, despite respondent’s attempted
contacts with and warnings to him, in violation of the Court’s
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011