Leigh Gill f.k.a. Tammy L. Gill - Page 6




                                        - 6 -                                         
          of a change of courtroom and address for trial at the Court’s               
          Anchorage, Alaska, session beginning June 18, 2001.                         
               On June 18, 2001, this case was called from the calendar for           
          the trial session of the Court at Anchorage, Alaska.  Petitioner            
          failed to appear at the calendar call.  At that time, respondent            
          orally moved to dismiss for lack of prosecution.  The Court set             
          this case for recall on June 25, 2001.                                      
               On June 20, 2001, the Court received and filed a motion to             
          continue from petitioner.5                                                  
               On June 25, 2001, this case was recalled from the calendar             
          for the trial session of the Court at Anchorage, Alaska.                    
          Petitioner again failed to appear.  At this time, respondent                
          filed a written motion to dismiss for lack of prosecution (motion           
          to dismiss) and a motion for sanctions under section 6673(a)(1)             
          (motion for sanctions).  Attached to the motion to dismiss is a             
          Form 1099 for 1997 reporting $7,532 in nonemployee compensation             
          to petitioner.  Attached to the motion for sanctions are:  (1)              
          Several documents reciting tax protester type arguments submitted           
          by petitioner to the Internal Revenue Service (IRS), (2) a March            
          26, 2001, letter from respondent inviting petitioner to a meeting           
          to discuss the case pursuant to Branerton Corp. v. Commissioner,            
          61 T.C. 691 (1974), and (3) a June 8, 2001, letter from                     
          respondent reminding petitioner of the date and time of the                 


               5  The motion to continue was dated June 13, 2001.                     





Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011