- 7 - Francisco, California. Due to petitioners’ failure to appear, we orally dismissed the case for lack of prosecution as to petitioners' liability for the income tax deficiencies, and respondent’s motion for a section 6673 penalty was taken under advisement. On November 24, 2000, petitioners filed a document with the Court continuing to make protester type arguments. Based upon those types of arguments, petitioners asserted that they were not liable for any taxes, respondent had not proven that they owed any taxes, and this Court, in any event, lacked jurisdiction with regard to the dispute. Discussion Rule 123(b) provides that the Court may dismiss a case at any time and enter a decision against a petitioner if he fails to properly prosecute his case or to comply with the Rules or any order of the Court. Rule 123(b) generally applies in situations where a petitioner bears the burden of proof; see also Rule 142(a) (providing that the burden of proof is on a petitioner unless otherwise provided by statute or determined by the Court); Welch v. Helvering, 290 U.S. 111, 115 (1933). We note that when this case was called for trial, respondent represented that the examination in the instant case commenced after the effective date of section 7491. See Internal Revenue Service Restructuring & Reform Act of 1998 (RRA 1998), Pub. L. 105-206, sec. 3001(c), 112 Stat. 685, 727 (providing that sec.Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
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