Tracee Creen - Page 9

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          the Court reminded petitioner about the Court’s September 5, 2002           
          Order, in which the Court had indicated that it would be inclined           
          to impose a penalty not in excess of $25,000 on her pursuant to             
          section 6673(a)(1) if she continued to make frivolous and/or                
          groundless statements, contentions, and/or arguments.                       
               We turn first to respondent’s motion to dismiss for lack of            
          prosecution.  It is respondent’s position that petitioner has the           
          burden of proof on the determinations in the notice which that              
          motion addresses because petitioner failed to cooperate with                
          respondent in the preparation of this case for trial.  Petitioner           
          does not dispute respondent’s position.  On the record before us,           
          we agree with respondent that petitioner bears the burden of                
          proof with respect to the determinations in the notice.  See sec.           
          7491(a)(1) and (2)(B).                                                      
               Neither petitioner nor any authorized representative of                
          petitioner appeared at the hearing on October 9, 2002, on respon-           

                    2 and 21 of the Internal Revenue Code in States of the            
                    Union? (26 U.S.C. � 7701(a)(1)(A))                                
               5.   What order, agreement, contract or other such legal               
                    document or device does the Internal Revenue Service              
                    have that authorizes examination and collection activ-            
                    ity on behalf of the “delegate” of the Secretary, as              
                    defined at 26 U.S.C. � 7701(a)(12)(A), in States of the           
                    Union? See �� 1001(b)(2) of P.L. 105-206.                         

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