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to remove small tax case designation, and respondent's answer was
filed on November 27, 1996.
By notice dated March 13, 1997, petitioner was notified that
this case was set for trial at a trial session of the Court in
Tampa, Florida, beginning June 9, 1997. A Standing Pre-Trial
Order was also served on petitioner on the same date. The notice
clearly states, among other things, that "YOUR FAILURE TO APPEAR
MAY RESULT IN DISMISSAL OF THE CASE AND ENTRY OF DECISION AGAINST
YOU". On May 8, 1997, petitioner filed a motion to withdraw the
petition. Petitioner informed the Court that he was giving the
Court notice of his withdrawal of the petition. By order dated
May 12, 1997, the Court denied petitioner's motion (citing Dorl
v. Commissioner, 57 T.C. 720, 722 (1972)).
By order dated May 28, 1997, the Court set this matter for
trial at a time and date certain of Monday, June 9, 1997, at 2
p.m. When the matter was called at the calendar call on the
morning of June 9, 1997, and again sometime after 2 p.m. on the
same date, respondent appeared and announced ready for trial.
There was no appearance by or on behalf of petitioner.
There being no appearance by or on behalf of petitioner,
respondent filed with the Court a motion to dismiss for failure
to prosecute as to the deficiency and additions to tax determined
in the notice of deficiency. Respondent also filed a motion for
a penalty under section 6673, asserting that petitioner had
instituted this proceeding primarily for the purpose of delay,
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