- 5 -
appear and prosecute his case. Cf. Coninck v. Commissioner, 100
T.C. 495, 497 n.3 (1993).
Petitioner’s communications with the Court and with
respondent take the position that petitioner will not proceed
without the Government's turning over the documents petitioner
alleges are in the possession of the FBI. As previously noted,
petitioner has not explained how the alleged documents or
information will affect this case. Petitioner’s refusal to
comply with this Court’s Rules (to stipulate under Rule 91 and/or
prepare for trial as required by the Court’s standing pretrial
order) and his failure to appear at trial and "proceed" within
the meaning of Rule 123, are, therefore, without justification.
"Entry of a default decision for the fraud addition in the
instant case therefore is appropriate upon a determination in our
'sound judicial discretion' that the pleadings set forth
sufficient facts to support such a judgment." Smith v.
Commissioner, 91 T.C. 1049, 1058-1059 (1988), affd. 926 F.2d 1470
(6th Cir. 1991) (quoting Bosurgi v. Commissioner, 87 T.C. 1403,
1408 (1986)).
Based on the deemed admitted facts and respondent’s
pleading, we find petitioner intended to conceal, mislead, or
otherwise prevent the collection of his taxes. See Rowlee v.
Commissioner, 80 T.C. 1111, 1123 (1983). Fraudulent intent may
be inferred from a pattern of conduct. See Spies v. United
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