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Respondent’s motion for sanctions was supported by the
written declaration by a representative of respondent’s counsel’s
office, dated October 1, 2001. The declaration explained that
the bankruptcy court’s files were examined and that docket No.
LA99-19644AA (the docket number shown on the purported petition
for bankruptcy 1) involved the bankruptcy of one Zakarian Arsen.
In addition, a search of the bankruptcy court’s records did not
reveal that petitioner had filed a bankruptcy proceeding during
the period reflected in the purported bankruptcy petition.
Discussion
A. Respondent’s Motion To Dismiss for Lack of Prosecution
Respondent has moved to dismiss this case because of
petitioner’s lack of prosecution. We note that respondent does
not bear the burden of proof on any portion of the determined
deficiencies in income tax, additions to tax, or accuracy-related
penalties. Petitioner has ignored this Court’s orders and has
failed to either prepare for trial or appear at scheduled
hearings. Petitioner has intentionally delayed this case on
three separate occasions by advising of bankruptcy proceedings,
both real and alleged, and interposing the automatic stay to
avoid trial and compliance with this Court’s orders. In
addition, petitioner has ignored all of respondent’s invitations
to settle or to stipulate. Petitioner has not attempted and
never intended to pursue the determined deficiencies on their
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