John G. Jones - Page 8




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                                     Discussion                                       
               Petitioner bears the burden of proof as to the deficiency              
          and accuracy-related penalty at issue.  See Welch v. Helvering,             
          290 U.S. 111 (1933); Rule 142(a).                                           
               This case has consumed the time and effort of three judges             
          of this Court and has been scheduled for trial on three separate            
          occasions and in two cities.  Although petitioner has apparently            
          been sick, he has been able to file papers with the Court, to               
          write letters to respondent, and to appear at the call of the               
          trial session.  Petitioner’s letters to respondent and to the               
          Court are lucid, though evasive and noncommittal.  We believe he            
          has the capacity to retrieve his documents and to cooperate with            
          respondent in preparing this case for trial.  For reasons of his            
          own, he has declined to do so for more than 2 years.                        
               It is well established that this Court can dismiss a case              
          against a party if that party fails to follow our Rules or                  
          otherwise fails to properly prosecute his or her case.  See                 
          Ducommun v. Commissioner, 732 F.2d 752, 754 (10th Cir. 1983).               
          Rule 123(b) provides for the dismissal of a case when a taxpayer            
          fails to prosecute his or her case, fails to comply with the                
          Court's Rules or any order of the Court, or for any cause which             
          the Court deems sufficient.  See Smith v. Commissioner, 91 T.C.             
          1049 (1988), affd. 926 F.2d 1470 (6th Cir. 1991); Basic Bible               
          Church v. Commissioner, 86 T.C. 110, 112 (1986).  Dismissal of a            





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