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Dismissal: For failure of a petitioner properly
to prosecute or to comply with these Rules or any order
of the Court or for other cause which the Court deems
sufficient, the Court may dismiss a case at any time
and enter a decision against the petitioner. The Court
may, for similar reasons, decide against any party any
issue as to which such party has the burden of proof,
and such decision shall be treated as a dismissal for
purposes of paragraphs (c) and (d) of this Rule.
Sanction by dismissal is exercised at the discretion of the trial
court. See Levy v. Commissioner, 87 T.C. 794, 803 (1986).
Dismissal may properly be granted where the party’s failure to
comply is due to willfulness, bad faith, or fault. See Dusha v.
Commissioner, 82 T.C. 592, 599 (1984). A case may be dismissed
for failure properly to prosecute when petitioner fails to appear
at trial and does not otherwise proceed with the litigation of
his claim. See Basic Bible Church v. Commissioner, 86 T.C. 110,
114 (1986); Ritchie v. Commissioner, 72 T.C. 126, 128-129 (1979);
Ulery v. Commissioner, T.C. Memo. 1990-409.
Petitioner ignored most of respondent's communications and
failed to meet with respondent. Petitioner disobeyed the letter
and spirit of the standing pretrial order and the Court's Rules,
failing to either participate in the stipulation process or file
a trial memorandum. The only contact petitioner had with
respondent was a phone call wherein he stated he was unsure
whether he would proceed to trial. Petitioner never submitted to
respondent any documentation in support of his position in this
case and took no meaningful steps towards resolving this case.
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Last modified: May 25, 2011