Jimmie L. Williams and Annie W. Williams, Deceased, Jimmie L. Williams, Personal Representative - Page 1

                                   119 T.C. No. 17                                    

                               UNITED STATES TAX COURT                                

          WILLIAMS, PERSONAL REPRESENTATIVE, Petitioners v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 16771-98.               Filed December 12, 2002.            

                    P, on three separate occasions, advised the Court                 
               and R that he had filed petitions in bankruptcy.  In                   
               each instance, P’s statement that he had filed a                       
               bankruptcy petition was intended to invoke the                         
               automatic stay on this Court to avoid compliance with                  
               this Court’s orders, to avoid trial, and to thwart this                
               Court’s Rules and procedures.  On one of the occasions,                
               no petition had been filed and no bankruptcy proceeding                
               commenced.  Instead, P submitted a forged bankruptcy                   
               document to R and the Court.  In each instance where a                 
               bankruptcy petition was actually filed, P withdrew the                 
               petition and caused the bankruptcy to be dismissed not                 
               long after it was instituted.                                          
                    R moved for dismissal of P’s case for lack of                     
               prosecution, a penalty under sec. 6673, I.R.C., and a                  
               sanction because of P’s disobedience,                                  
               avoidance, and resistance to this Court’s orders,                      
               Rules, decrees, or commands.                                           

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