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that petitioner willfully failed to file his 1987 Federal income
tax return and attempted to evade or defeat his 1987 income taxes
in violation of section 7201.
Petitioner filed a 1984 Federal income tax return, and he
was aware of his obligation to file returns for 1986 and 1987.
Respondent determined petitioner had unreported income from drug
sales in 1986 and 1987 in the amounts of $38,528 and $34,976,
respectively.
Petitioner's case was originally calendared for trial in
1995. After we granted three continuances, the Court instructed
petitioner to appear for trial on March 15, 1999, in Detroit,
Michigan. Petitioner failed to do so. Petitioner also failed to
comply with the Court's order to file a trial memorandum and to
participate in the stipulation process. Respondent moved under
Rule 123(b) to dismiss the case as to those issues on which
petitioner bore the burden of proof; to wit, the deficiencies and
additions to tax under section 6654. Respondent proceeded to
trial on the fraud issue.
Discussion
We first decide whether petitioner's inaction in this case
warrants dismissal and entry of decision against him for all
issues upon which petitioner has the burden of proof. We hold it
does. Rule 123(b) provides:
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