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respectively. Finally, petitioner repeatedly failed to comply
with the Court’s pretrial order or to respond to any of the
Court’s other orders and failed to appear for the scheduled
hearing on respondent’s prior motion--additional indications of
deliberate efforts by petitioner to conceal the facts concerning
his tax liability. See Thornton v. Commissioner, T.C. Memo.
1995-219.
The foregoing circumstances and above-pleaded admitted facts
clearly establish that petitioner fraudulently underpaid his 1994
Federal income tax. We are therefore satisfied that the
fraudulent failure to file penalty under section 6651(f) for 1994
should be sustained by entry of an order granting respondent’s
motion for entry of decision against petitioner pursuant to Rule
123. That order will render moot respondent’s prior motion.
To reflect the foregoing,
An order and decision will
be entered for respondent.
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