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requests for admissions of fact. Petitioner alleged that
respondent had failed to show that petitioner had received
taxable income. He contended that there was no evidence to
support the determination; therefore, the determination was
arbitrary and erroneous, and the burden of proof shifted to
respondent. On August 30, 2000, we summarily dismissed
petitioner’s claims. On August 31, 2000, respondent filed his
response to petitioner’s request for admissions of fact. On
September 5, 2000, because petitioner had failed to respond to
respondent’s discovery requests, respondent filed a motion to
compel responses to respondent’s interrogatories. On
September 6, 2000, we granted respondent’s motion and ordered
petitioner to make full, complete, and responsive answers on or
before September 18, 2000. We warned petitioner that failure to
comply with the Court’s order could lead to sanctions under Rule
104, including dismissal of the case and entry of a decision
against him. On September 19, 2000, respondent received
petitioner’s responses, but they were evasive and incomplete.
D. Motion To Dismiss and October 16, 2000, Trial
On October 2, 2000, respondent filed a motion to dismiss for
failure properly to prosecute and for a penalty under section
6673 with regard to petitioner’s case. On October 16, 2000,
petitioner filed an opposition to respondent’s motion, a response
to respondent’s request for admissions, and a motion to withdraw
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