John T. Higginbotham - Page 10

                                       - 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