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Accordingly, we grant respondent’s motion to dismiss this
case for lack of prosecution, and we shall enter a decision
sustaining respondent’s determination of the deficiencies and
additions to tax as set forth in the notice of deficiency.
An appropriate order
of dismissal and decision
will be entered.
3(...continued)
with respect to any factual issue and has 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). In addition, respondent has no obligation
under sec. 7491(c) to produce evidence that the sec. 6651(a)(1)
additions to tax are appropriate because petitioner is deemed to
have conceded the additions to tax by failure to assign error to
the additions to tax in the petition. See Funk v. Commissioner,
123 T.C. 213 (2004); Swain v. Commissioner, 118 T.C. 358, 363-364
(2002).
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Last modified: May 25, 2011