Crop Associates-1986, Frederick H. Behrens, Tax Matters Partner - Page 26




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               Petitioner asks the Court to use its inherent power and                
          authority to regulate and supervise proceedings before it so as             
          to insure the integrity of its processes.  See Freytag v.                   
          Commissioner, 501 U.S. 868, 891 (1991); Chambers v. NASC0, Inc.,            
          501 U.S. 32, 43-46 (1991).  The Court’s inherent power extends to           
          regulate both conduct before it and conduct beyond its confines.            
          See Chambers v. NASCO, Inc., supra at 44.  The Court has                    
          recognized its authority to maintain the integrity of its                   
          proceedings and its ability to provide relief for a party’s                 
          misconduct.  See, e.g., Dixon v. Commissioner, T.C. Memo. 2000-             
          116 (imposing additional sanctions, some on the basis of inherent           
          power); Dixon v. Commissioner, T.C. Memo. 1999-101; CMEM, Inc. v.           
          Commissioner, T.C. Memo. 1991-467.                                          
          V.  Burden of Proof                                                         
               Petitioner has the burden of establishing the allegations of           
          illegal and improper acts by respondent that are the basis of the           
          motion.  See Rakas v. Illinois, 439 U.S. 128, 130 n.1 (1978)                
          (citing Simmons v. United States, 390 U.S. 377, 389-390 (1968)              
          (“The proponent of a motion to suppress has the burden of                   
          establishing that his own Fourth Amendment rights were violated             
          by the challenged search or seizure.”)).                                    











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