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and that petitioner's position is frivolous or groundless.
Respondent also presented evidence through testimony of witnesses
and documents to satisfy the burden of proof with respect to the
increased deficiency and increased additions to tax. We shall
first consider respondent's motion to dismiss, then review the
record with respect to the claim for an increased deficiency and
additions to tax, and finally consider the claim for a penalty
under section 6673.
Dismissal
Our Rules provide that the failure of a party to appear at
trial or to properly prosecute may result in entry of decision
against that party. Specifically, Rule 123, which is entitled
"Default and Dismissal", provides in pertinent part as follows:
(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. The Court may, for similar
reasons, decide against any party any issue as to which such
party has the burden of proof * * * .
Additionally, Rule 149, which is entitled "Failure to Appear or
to Adduce Evidence", provides in pertinent part as follows:
(a) Attendance at Trials: The unexcused absence
of a party * * * when a case is called for trial will
not be ground for delay. The case may be dismissed for
failure properly to prosecute, or the trial may proceed
and the case be regarded as submitted on the part of
the absent party or parties.
(b) Failure of Proof: Failure to produce
evidence, in support of an issue of fact as to which a
party has the burden of proof and which has not been
conceded by such party's adversary, may be ground for
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