Donald G. Ford - Page 10

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          of the Court.  Thereafter, the Court may enter a decision against           
          the defaulting party.  Rule 123.                                            
               Petitioner’s son alleges that petitioner cannot proceed due            
          to petitioner’s mental health.  We have given petitioner and his            
          son an extended amount of time to make arrangements to proceed.             
          However, neither petitioner nor anyone else has provided the                
          Court with a response that adequately recognizes petitioner’s               
          obligations in this matter or respondent’s legitimate interest in           
          pursuing this case.  There must be a procedural means to bring              
          the case to a close regardless of petitioner’s mental health.               
          Petitioner has failed to proceed as ordered by the Court and has            
          abandoned his case.  Petitioner defaulted by not complying with             
          orders of this Court beginning more than a year and a half ago.             
          Respondent’s motion for default as to deficiencies for 1988 and             
          1989 and addition to tax under section 6651(a)(1) for 1989 will             
          be granted.                                                                 
               A taxpayer may be liable for fraud based on default if the             
          Commissioner alleges sufficient facts in the answer to support a            
          finding of fraud even if the taxpayer denies the facts the                  
          Commissioner alleged in the answer.  Smith v. Commissioner, 926             
          F.2d 1470, 1478 (6th Cir. 1991), affg. 91 T.C. 1049 (1988);                 
          Rechtzigel v. Commissioner, 79 T.C. 132, 142 n.11 (1982), affd.             
          703 F.2d 1063 (8th Cir. 1983); see Gordon v. Commissioner, 73               
          T.C. 736 (1980).                                                            






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