John T. Higginbotham - Page 7

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               On June 13, 2005, petitioner failed to appear at the                   
          calendar call.  Respondent’s counsel appeared and presented a               
          second motion to dismiss for lack of prosecution, along with                
          documentary evidence in support of the motion to dismiss.  The              
          Court took respondent’s motion to dismiss under advisement.                 
               Respondent’s motion to dismiss represents that (1) all                 
          material allegations of fact set forth in the amended petition in           
          support of the assignments of error have been denied in the                 
          answer; (2) petitioner has not raised any issues upon which                 
          respondent has the burden of proof, and respondent has not                  
          conceded any error assigned in the amended petition; (3)                    
          petitioner has not produced any evidence to support the                     
          assignments of error in the amended petition; and (4) petitioner            
          has failed to respond to respondent’s letters requesting that               
          petitioner attend conferences and produce his records for                   
          respondent’s review.                                                        
                                     Discussion                                       
               The Court may dismiss a case at any time and enter a                   
          decision against the taxpayer for failure properly to prosecute             
          his case, failure to comply with the Rules of the Court or any              
          order of the Court, or for any cause that the Court deems                   
          sufficient.  Rule 123(b).  Dismissal is appropriate where the               


               5(...continued)                                                        
          could proceed.                                                              





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