-10- 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011