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2004, trial session in Philadelphia, Pennsylvania. Accompanying
the notice was the Court’s standing pretrial order, which
directed the parties to begin preparing the case for trial or
settlement and warned the parties that “Continuances will be
granted only in exceptional circumstances.” The pretrial order
also ordered the parties to take specific steps to prepare for
trial and contained the following warning: “The Court may impose
appropriate sanctions, including dismissal, for any unexcused
failure to comply with this Order. See Rule 131(b).”
During a pretrial conference call held on August 24, 2004,
petitioner acknowledged that he had received the standing
pretrial order.
On June 15, 2004, respondent’s counsel sent petitioner a
letter in which he informed petitioner that his case was
scheduled for trial during the September 7, 2004, trial session,
explained the consequences of not appearing for trial, and set a
conference date for June 29, 2004. On June 21, 2004, respondent
received a letter from petitioner in which petitioner made
several arguments regarding the constitutionality of the Internal
Revenue Code and stated that he did not intend to appear at the
June 29 conference.
On June 24, 2004, respondent’s counsel sent petitioner
another letter and a proposed stipulation of facts. The letter
offered petitioner another opportunity for a conference to review
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