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file a motion for summary judgment and would be requesting a
penalty pursuant to section 6673.
On May 21, 2003, the Court denied petitioner’s motion to
dismiss. That same day, respondent filed a motion for summary
judgment and to impose a penalty under section 6673 (motion for
summary judgment). Attached as exhibits to the motion for
summary judgment, among other things, were Forms 4340, dated June
19, 2001, and computer-generated transcripts (TXMODA), dated June
14, 2001, for petitioner’s 1994, 1995, 1996, and 1997 tax years.
On May 22, 2003, the Court ordered petitioner to file a
response to respondent’s motion for summary judgment on or before
June 5, 2003, and calendared the motion for hearing at the trial
session of the Court commencing on June 16, 2003.
After receiving a call from the parties that petitioner was
a fisherman and it was difficult for him to get to Anchorage,
Alaska, the Court calendared the hearing for a date and time
certain of 9 a.m. on June 26, 2003.3
On June 26, 2003, at 9:30 a.m., petitioner’s case was
called. Petitioner failed to appear. Instead, petitioner’s
3 Pursuant to Fed. R. Evid. 201, we take judicial notice of
the following facts: Cordova, Alaska, is approximately 125 to
145 miles from Anchorage, Alaska, “as the crow flies” and
approximately 390 miles away by car.
Accordingly, because of the distance and difficulty of
getting from Cordova to Anchorage, the Appeals officer,
respondent, and the Court were willing to accommodate petitioner.
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