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motion to dismiss, which could result in the Court’s holding
petitioner liable for the full amount of the deficiency plus
applicable additions to tax and interest. Receiving no response
to the letter of December 20, 2004, respondent subsequently
called petitioner at the number petitioner provided and left a
voice message requesting that petitioner contact respondent.
Petitioner did not respond.
On January 26, 2005, respondent mailed petitioner a
Branerton letter, see Branerton Corp. v. Commissioner, 61 T.C.
691 (1974), requesting specific documents from petitioner and a
conference on February 1, 2005. The letter again advised
petitioner of the possibility of a dismissal, making petitioner
liable for the full deficiency plus additions and interest.
Petitioner neither attended the scheduled conference nor
contacted respondent to reschedule.
When the instant case was called for trial, there was no
appearance by or on behalf of petitioner. Counsel for respondent
appeared and presented oral arguments in support of the instant
motion to dismiss.
Discussion
The Court may dismiss a case at any time and enter a
decision against the taxpayer for failure properly to prosecute,
failure to comply with the Rules of the Court or any order of the
Court, or any cause the Court deems sufficient. Rule 123(b).
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Last modified: May 25, 2011