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taxpayer’s failure to comply with the Court’s Rules and orders is
due to willfulness, bad faith, or fault. Dusha v. Commissioner,
82 T.C. 592, 599 (1984). In addition, the Court may dismiss a
case for lack of prosecution if the taxpayer inexcusably fails to
appear at trial and does not otherwise participate in the
resolution of his claim. Rule 149(a); Rollercade, Inc. v.
Commissioner, 97 T.C. 113, 116-117 (1991); Smith v. Commissioner,
T.C. Memo. 2003-266, affd. sub nom. Hook v. Commissioner, 103
Fed. Appx. 661 (10th Cir. 2004).
Petitioner has disregarded the Court’s Rules and standing
pretrial order by failing to cooperate meaningfully with
respondent to prepare this case for trial. Petitioner’s pattern
of canceling or missing scheduled conferences, providing belated
notice, if any, of his intent not to attend them, and ignoring
respondent’s requests for admission made it impossible for the
parties to exchange information, conduct negotiations, or prepare
a stipulation of facts before trial. Petitioner also failed to
prepare and submit a pretrial memorandum before either of the
scheduled trial sessions, and he still has not produced documents
relevant to his case. Petitioner’s most recent request for
continuance was made fewer than 30 days before the June 13, 2005,
trial session and failed to allege exceptional circumstances as
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Last modified: May 25, 2011