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merits. For those reasons, respondent’s motion to dismiss for
lack of prosecution will be granted pursuant to Rules 53 and
123(b), and a decision entered for the full amount of the
determined deficiencies, additions to tax, and accuracy-related
penalties. See Johnson v. Commissioner, 116 T.C. 111, 117
(2001), affd. 289 F.3d 452 (7th Cir. 2002); Freedson v.
Commissioner, 67 T.C. 931, 935 (1977), affd. 565 F.2d 954 (5th
Cir. 1978).
B. Respondent’s Motion for a Penalty Under Section 6673
Section 6673(a)(1) authorizes the Court to impose a penalty,
not to exceed $25,000, against taxpayers who institute or
maintain proceedings primarily for delay. Respondent contends
that petitioner’s 3-year pattern of conduct in this case reflects
that he was dilatory and intended to delay the proceedings in
this case. Respondent lists the following facts, which show
petitioner’s dilatory conduct:
(a) once fictitiously and twice actually used the
bankruptcy courts at the last possible moment to delay
proceedings in this case;
(b) failed to appear at the calendar calls on June
10, 1999, and October 15, 2001, and at the recall of
the case on October 17, 2001;
(c) failed to comply with any of the Court’s
orders to file status reports, the Court’s September
16, 2001 Show Cause Order or any of the Court’s three
pre-trial orders; and
(d) failed to reply to either of respondent’s two
invitations to settle the case or prepare it for trial,
or to answer any of respondent’s discovery requests.
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