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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.
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Last modified: May 25, 2011