- 14 -
section 7430, to which we give expression through our Rules,
simply does not justify a waiver of Rule 162 in this instance.8
D. Impact on the Judicial Process
We think that the Court has an interest in this matter that
petitioners do not recognize.
The Court has an interest in fostering respect for the
judicial process and accomplishing orderly disposition of its
workload. In part, the Court seeks to foster respect for the
judicial process through the evenhanded enforcement of its Rules,
which are designed to secure the just, speedy, and inexpensive
determination of every case. See Rule 1(b); see also sec. 7453.9
If a party, in the pursuit of its own agenda, is permitted to
disregard the procedures established by this Court, unfairness to
others and disruption of the Court's processes occur. See Estate
8 We note that sec. 7430(b)(4) precludes an award of
litigation costs with respect to any portion of the court
proceeding during which the prevailing party has unreasonably
protracted such proceeding. It is apparent, therefore, that the
statute itself does not excuse intentional delay by a taxpayer.
9 Cf. Commissioner v. Estate of Long, 304 F.2d 136, 144 (9th
Cir. 1962) (quoting and adopting Commissioner v. Erie Forge Co.,
167 F.2d 71, 76 (3d Cir. 1948): "The Tax Court is authorized to
determine whether its rules are complied with and where its
decision of such questions is not shown to be clearly wrong it
should not be disturbed.")
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