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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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Last modified: May 25, 2011