Timothy Harvey - Page 5

                                        - 5 -                                         
          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                  




Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011