-6-
Thereafter, the Court set this case for trial in Winston-
Salem, North Carolina. The notice stated that "YOUR FAILURE TO
APPEAR MAY RESULT IN DISMISSAL OF THE CASE AND ENTRY OF DECISION
AGAINST YOU."
Respondent's counsel and petitioner had a telephone
conference shortly before that trial session, during which
petitioner said that she would not appear at the trial session.
This case was called at the Court's trial calendar in
Winston-Salem, North Carolina. Petitioner did not appear, file a
pre-trial memorandum, or request a continuance. At that time,
respondent filed the motion for default judgment under Rule
123(a).
Discussion
Rule 123(a) provides that if any party fails to plead or
otherwise proceed as provided by the Rules or as required by the
Court, that party may be held in default on the motion of the
other party. Dismissal of a case is a sanction resting in the
discretion of the trial court. Levy v. Commissioner, 87 T.C.
794, 803 (1986). A taxpayer's failure to proceed as required by
the Court's Rules, unexcused failure to appear at a trial, and
failure to participate in any meaningful way in the resolution of
the case can result in a dismissal of the action against him or
her for failure to prosecute properly in actions where a taxpayer
seeks the redetermination of a deficiency. Basic Bible Church v.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011