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Rules and the Court’s express admonishments as contained in its
November 21, 1996, notice setting this case for trial.
All material allegations in the petition have been denied in
respondent’s answer. No issues have been raised as to petitioner
upon which the burden of proof is on respondent except the fraud
issue, and respondent has not conceded any error assigned in the
petition.
Discussion
The failure of a party to appear at trial or other hearing
may result in an entry of decision against such party. Rule 123
provides, in part:
(a) Default: If any party has failed to plead or
otherwise proceed as provided by these Rules or as
required by the Court, then such party may be held in
default by the Court either on motion of another party
or on the initiative of the Court. Thereafter, the
Court may enter a decision against the defaulting
party, upon such terms and conditions as the Court may
deem proper, or may impose such sanctions (see, e.g.,
Rule 104) as the Court may deem appropriate. * * *
(b) Dismissal: For failure of a petitioner
properly to prosecute or to comply with these Rules
or any order of the Court or for other cause which the
Court deems sufficient, the Court may dismiss a case
at any time and enter a decision against the
petitioner. * * * [Fn. ref. omitted.]
Petitioner made no attempt to contact the Court upon his
failure to appear. Accordingly, we sustain respondent’s
determinations as to the deficiency and the estimated tax penalty
pursuant to section 6654 on the ground that petitioner has
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