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which the examination commenced after July 22, 1998.
Accordingly, that section does not apply to the taxable years
before the Court. In their response to respondent’s motion to
dismiss and this Court’s Order to Show Cause, petitioners offer
little to refute respondent’s allegations.
Respondent’s frustration with petitioners is longstanding,
and several motions for dismissal have been filed, the first of
which was during October 2001. Petitioners subpoenaed at least
10 witnesses, all of whom appeared on the specific trial date of
May 19, 2003. These same witnesses also had been required to
appear on two different occasions during summer 2002.
Petitioners did nothing to notify the witnesses not to appear.
At some point during this extended process, petitioners must
accord these proceedings some priority over their other affairs
or risk dismissal. Montgomery v. Commissioner, 367 F.2d 917 (9th
Cir. 1966).
Accordingly,
Respondent’s Motion To Dismiss
for Failure To Properly Prosecute
in Docket Nos. 8747-00 and 11725-02
will be granted, and decisions
entered for respondent.
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