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accuracy-related penalties under section 6662(a) for 1996 and
1997 that respondent determined against Ms. Herbst in the case at
docket No. 10001-00, and (4) the accuracy-related penalties under
section 6662(a) for 1996 and 1997 that respondent determined
against Mr. Herbst in the case at docket No. 10002-00.
At the trial in these cases on October 15, 2001, there was
no appearance by or on behalf of Herbst Management Trust, Herbst
Charitable Trust, Ms. Herbst, and Mr. Herbst.
At the conclusion of the trial in these cases on October 15,
2001, the Court orally ordered respondent to file on or before
November 2, 2001, a written motion to dismiss for lack of prose-
cution in each of these cases. Thereafter, the Court granted
respondent’s motion to extend the time within which to file each
such motion. By Order dated October 15, 2001 (October 15, 2001
Order), the Court ordered the parties in these cases to file
simultaneous opening briefs on or before November 29, 2001.
On November 13, 2001, respondent timely filed a written
motion to hold petitioner in default in each of the cases at
docket Nos. 9999-00 and 10000-00 and a written motion to dismiss
for lack of prosecution and to impose sanctions under section
6673 in each of the cases at docket Nos. 10001-00 and 10002-00.
(For convenience, we shall refer to each of the latter two
motions as respondent’s motion to dismiss for lack of prosecu-
tion.)
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