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and a motion for a protective order. On June 8, 2001, the Court
denied these motions.
By notice dated June 7, 2001, the Court notified the parties
of a change of courtroom and address for trial at the Court’s
Anchorage, Alaska, session beginning June 18, 2001.
On June 12, 2001, the Wards filed a motion to dismiss,
claiming that the Wards were settling out of Court with the IRS
and that they were planning to pay all of the taxes they lawfully
owed. On June 13, 2001, the Court denied this motion.
On that same date, respondent sent the Wards a letter
regarding settlement of the cases. Respondent attached a
decision document and a closing agreement to the letter.
Respondent’s counsel provided the Wards a telephone number to
call regarding their decision to settle. There is no evidence
that the Wards actually pursued settlement of their case even
after respondent gave them an opportunity to do so.
On June 18, 2001, these cases were called from the calendar
for the trial session of the Court at Anchorage, Alaska.
Petitioners failed to appear at the calendar call.
On June 25, 2001, these cases were recalled from the
calendar for the trial session of the Court at Anchorage, Alaska.
Petitioners again failed to appear. At this time, respondent
filed motions to dismiss for lack of prosecution in each case, a
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