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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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