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petitioners with respect to their 1992 through 1996 tax years.
The trial in these cases had been scheduled for the Court’s
Denver, Colorado, Trial Session commencing May 12, 2003.2 These
cases had been set for a time and date certain of May 19, 2003.
On the morning of May 19, 2003, these cases were called, and
petitioners failed to appear. Respondent moved to dismiss both
cases for petitioners’ lack of prosecution. We shall grant
respondent’s motion to dismiss for lack of prosecution, and
decisions will be entered by default. Given the serious
consequences of this action, we find it appropriate to explain
the events in these cases.
In the notices of deficiency for docket Nos. 8747-00 and
11725-02, dated May 18, 2000, and April 17, 2002, respectively,
respondent determined the following income tax deficiencies and
additions to tax for petitioners:
Docket Additions to Tax
Number Year Deficiency Sec. 6651(a)(1) Sec. 6662
8747-00 1992 $6,736 none $1,347
8747-00 1993 21,167 $7,981 4,233
8747-00 1994 15,394 7,198 3,079
11725-02 1995 82,929 20,325 16,586
11725-02 1996 55,290 13,822 11,058
2 With respect to docket No. 8747-00, the May 12, 2003,
setting was a continuation of a trial that had commenced during
spring 2002, resumed in summer 2002, and had been delayed to
enable the parties to incorporate and consolidate docket No.
11725-02, which involves subsequent tax years for the same
petitioners.
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