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requested copies of petitioner’s delinquent tax returns. By
letter dated May 27, 2005, respondent warned petitioner that if
he did not submit his returns to respondent, respondent would
move to dismiss the case for failure by petitioner to properly
prosecute.
On June 13, 2005, both respondent’s counsel and petitioner
appeared and were heard. Respondent’s counsel presented a motion
to dismiss for lack of prosecution as a result of petitioner’s
inaction. When questioned about his continued inaction,
petitioner stated that he was “probably the world’s biggest
procrastinator” and argued that his tax returns had become too
complicated for him to prepare.3 We took respondent’s motion to
dismiss under advisement for 30 days. We advised petitioner that
if he provided respondent with his supporting documentation and
filed his delinquent returns, we would favorably consider his
actions when determining whether he acted willfully or in bad
faith. Petitioner did not provide respondent with any of his
delinquent returns or supporting schedules by the July 13, 2005,
deadline, nor has he submitted any documents since that date.
3Petitioner also blamed his inaction on his responsibilities
as the executor of a friend’s estate, on his providing aid to an
evicted friend, and on two sick cats.
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