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case is a sanction resting in the discretion of the trial court.
See Levy v. Commissioner, 87 T.C. 794, 803 (1986).
As set forth above, petitioner has consistently failed to
cooperate with respondent or the Court in an attempt to either
reach a settlement or to prepare properly for trial.
Petitioner's tactics of delay and failure to cooperate have made
it impossible for respondent to conduct negotiations or otherwise
proceed with this case.
Accordingly, we grant respondent's motion to dismiss for
failure to properly prosecute and deny petitioner's motion to
continue. Therefore, respondent prevails on the remaining issues
and the accuracy-related penalty.
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011