Tracee Creen - Page 10

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          dent’s motion to dismiss for lack of prosecution.8  The record in           
          this case does not contain any valid reason why the Court should            
          not dismiss this case for lack of prosecution.                              
               We turn now to the trial in this case that the Court held at           
          respondent’s request on the increased deficiency for 1998 alleged           
          in respondent’s amendment to answer on which respondent has the             
          burden of proof.  Neither petitioner nor any authorized represen-           
          tative of petitioner appeared at that trial.  Respondent appeared           
          and established at the trial that during 1998 petitioner received           
          $16,679.62 in wages from Spartanburg Medical Center.  On the                
          record before us, we find that respondent has carried respon-               
          dent’s burden of proof with respect to the increased deficiency             
          of $1,459 with respect to those wages alleged in respondent’s               
          amendment to answer.                                                        
               Based on our examination of the entire record before us, we            
          shall grant respondent’s motion to dismiss this case for failure            
          by petitioner to prosecute, and we shall enter a decision sus-              
          taining the deficiency determination of $911 in the notice,                 
          increased by $1,459 as alleged in respondent’s answer to amend-             

               8Nor did petitioner or any authorized representative of                
          petitioner appear on Oct. 7, 2002, at the calendar call.                    
               9In an appendix to respondent’s brief, respondent states               
          that “A federal withholding credit in the amount of $1,460 will             
          be applied against the deficiency” for petitioner’s taxable year            

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