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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
merits.
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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