Pepper Pot Trust, David-Keith Jacobs, Trustee - Page 7

                                        - 7 -                                         
               On January 15, 2003, Jacobs wrote to respondent on behalf of           
          the trusts to request that respondent identify taxing statutes              
          and that respondent provide delegation orders showing that the              
          notices of deficiency and notices of determination were issued by           
          persons authorized to do so.                                                
               On February 5, 2003, respondent again warned Jacobs that the           
          Court could impose sanctions under section 6673.                            
               Respondent filed motions for summary judgment and to impose            
          a penalty under section 6673.  The Court ordered the trusts to              
          file responses to respondent’s motions, but they did not do so.             
          No one representing any of the trusts in these cases appeared for           
          trial.  Respondent moved to dismiss for lack of prosecution when            
          these cases were called for trial.                                          
                                     Discussion                                       
               The trusts bear the burden of proof on all issues.6                    
          A.   Motion To Dismiss for Lack of Prosecution                              
               The Court may dismiss a case at any time and enter a                   
          decision against the taxpayer for lack of prosecution or for                
          other cause which the Court deems sufficient.  Rule 123(b).                 
          Dismissal of a case is a sanction resting in the discretion of              
          the trial court.  Levy v. Commissioner, 87 T.C. 794, 803 (1986).            


               6 The trusts do not claim that sec. 7491 applies in these              
          cases, nor have they introduced in these proceedings credible               
          evidence on any factual issue.  Sec. 7491(a)(1).                            





Page:  Previous  1  2  3  4  5  6  7  8  9  10  Next

Last modified: May 25, 2011