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respondent’s efforts to develop this case for trial, however,
respondent discovered that petitioner had unreported rental
income. That rental income, together with income from interest
and dividends that respondent had determined in the above-
referenced notices of deficiency, results in the following
reduced deficiencies and additions to tax, which respondent
requests we decide are due from petitioner, if we grant
respondent’s motion to dismiss for lack of prosecution:
Income Tax Additions to Tax
Year Deficiencies Sec. 6651(a)(1) Sec. 6654
1989 $7,214 $1,491.00 $487.86
1990 2,659 664.75 174.10
1991 5,216 1,304.00 298.10
1992 3,841 960.25 167.10
1993 3,938 984.50 164.99
During the more than 5 years this case has been pending,
petitioner, who did not file returns for the periods in question,
did very little to show that she was not required to report the
proceeds from stock transactions reflected on the Forms 1099. In
addition, petitioner did nothing with respect to respondent’s
determination of interest, dividend, and rental income. Instead,
petitioner has mounted attacks on respondent’s and the Court’s
authority for the purposes of diversion and delay. After
respondent was able to develop information regarding the Form
1099 items causing a reduction in the income tax deficiencies,
petitioner continued to attack the authority, integrity, and
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