Timothy Harvey - Page 6

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               dismissal or for determination of the affected issue                   
               against that party. * * *                                              
               Dismissal of a case is a sanction that rests with the                  
          discretion of the Court.  Harper v. Commissioner, 99 T.C. 533,              
          540 (1992); Levy v. Commissioner, 87 T.C. 794, 803 (1986).  In              
          addition--                                                                  
               Dismissal may properly be granted where the party's                    
               failure to comply with Rules and orders of the Court is                
               due to "willfulness, bad faith or any fault", as                       
               contrasted with mere inadvertence or inability.                        
               Societe Internationale v. Rogers, 357 U.S. 197, 212                    
               (1958) (Fed. R. Civ. P. 37(b)(2)); Dusha v.                            
               Commissioner, 82 T.C. 592, 599 (1984) (Rule 104(c)).  A                
               case may be dismissed for failure properly to prosecute                
               when petitioner * * * fails to appear at trial and does                
               not otherwise participate in the resolution of                         
               petitioner's claim.  Basic Bible Church v.                             
               Commissioner, 86 T.C. 110, 114 (1986).                                 
          Harper v. Commissioner, supra at 540; Bixler v. Commissioner,               
          T.C. Memo. 1996-329; Kline v. Commissioner, T.C. Memo. 1996-220.            
               Petitioner did not appear for the calendar call or at the              
          time at which his case was set for trial.  Nor did petitioner               
          communicate with the Court upon his failure to appear.                      
          Accordingly, we shall grant respondent's motion to dismiss for              
          failure to properly prosecute and sustain respondent's                      
          determination as to the deficiency and the additions to tax                 
          determined in the notice of deficiency.  See, e.g., Smith v.                
          Commissioner, 91 T.C. 1049, 1052 (1988), affd. 926 F.2d 1470 (6th           
          Cir. 1991).                                                                 








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