Holly Ruocco - Page 17

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          income to her.  See United States v. Mitchell, 403 U.S. 190                 
          (1971); Shea v. Commissioner, 112 T.C. 183, 193 (1999).                     
               Rule 123 provides:                                                     
                    (a) Default:  If any party has failed to plead or                 
               otherwise proceed as provided by these Rules or as                     
               required by the Court, then such party may be held in                  
               default by the Court either on motion of another party                 
               or on the initiative of the Court.  Thereafter, the                    
               Court may enter a decision against the defaulting party                
               upon such terms and conditions as the Court may deem                   
               proper, or may impose such sanctions (see, e.g., Rule                  
               104) as the Court may deem appropriate.  The Court may,                
               in its discretion, conduct hearings to ascertain                       
               whether a default has been committed, to determine the                 
               decision to be entered or the sanctions to be imposed,                 
               or to ascertain the truth of any matter.                               
                    (b) Dismissal:  For failure of a petitioner                       
               properly to prosecute or to comply with these Rules or                 
               any order of the Court or for other cause which the                    
               Court deems sufficient, the Court may dismiss a case at                
               any time and enter a decision against the petitioner.                  
               The Court may, for similar reasons, decide against any                 
               party any issue as to which such party has the burden                  
               of proof, and such decision shall be treated as a                      
               dismissal for purposes of paragraphs (c) and (d) of                    
               this Rule.                                                             
                    (c) Setting Aside Default or Dismissal:  For                      
               reasons deemed sufficient by the Court and upon motion                 
               expeditiously made, the Court may set aside a default                  
               or dismissal or the decision rendered thereon.                         
                    (d) Effect of Decision on Default or Dismissal:  A                
               decision rendered upon a default or in consequence of a                
               dismissal, other than a dismissal for lack of                          
               jurisdiction, shall operate as an adjudication on the                  
          See also Rule 149(b).  We conclude that respondent’s motion to              
          dismiss should be granted.  However, the decision to be entered             

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