- 10 -
failures are due to his willfulness, bad faith, or fault, and we
conclude that dismissal of this case is appropriate. Petitioner
has not raised any issue upon which respondent has the burden of
proof. See Rule 142(a); Welch v. Helvering, 290 U.S. 111, 115
(1933) (Commissioner’s determinations are presumed correct, and
taxpayer bears the burden of proving them wrong).7
Accordingly, we shall grant respondent’s motion to dismiss
this case for lack of prosecution, and we shall enter a decision
holding that the Appeals Office did not abuse its discretion in
determining that respondent may proceed with the proposed
collection action.
An appropriate order
of dismissal and decision
will be entered.
7Because petitioner failed to cooperate with respondent’s
requests for information, documents, meetings, and interviews,
the burden of proof does not shift to respondent. See sec.
7491(a).
Page: Previous 1 2 3 4 5 6 7 8 9 10
Last modified: May 25, 2011