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Impose Sanctions. By order of May 16, 2000, the Court granted
the motion and prohibited petitioners from offering into evidence
(1) any facts which petitioners should have provided in response
to respondent’s second set of interrogatories, and (2) any
documents covered by respondent’s second request for production
of documents which petitioners had failed to produce. This order
further provided that the admissions for which respondent sought
review of petitioners’ responses were deemed admitted.
June 2000 Trial Session
The trial in this case was rescheduled for a date and time
certain of June 5, 2000, at 2 p.m. At the calendar call for the
trial session held on the morning of June 5, respondent filed a
Motion to Dismiss for Lack of Prosecution and a Motion for
Penalty Under I.R.C. Section 6673(a)(1). Not only were
petitioners absent at the trial session calendar call,
petitioners also failed to appear when their case was called for
trial later that day. After noting petitioners’ absence when
their case was called for trial, the Court orally granted
respondent’s motion to dismiss for lack of prosecution. The
Court then took respondent’s motion for imposition of a section
6673 penalty under advisement.
Discussion
Section 6673(a)(1) authorizes this Court to penalize a
taxpayer who institutes or maintains a proceeding primarily for
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Last modified: May 25, 2011