- 2 -
Background
By notice dated June 30, 2004 the Court set this case for
trial at the Court’s Dallas, Texas, session beginning December 6,
2004. This notice specifically stated: “YOUR FAILURE TO APPEAR
MAY RESULT IN DISMISSAL OF THE CASE AND ENTRY OF DECISION AGAINST
YOU.” Attached to this notice was the Court’s standing pretrial
order.
On November 2, 2004, in docket No. 20928-03, respondent
filed a motion to dismiss for failure to state a claim upon which
relief could be granted and to impose a penalty under section
6673(a). Petitioner failed to appear at the call of these
consolidated cases.2 At the call of petitioner’s cases, in
docket No. 15561-04, respondent orally moved the Court to dismiss
for failure to state a claim upon which relief could be granted
and to impose a penalty under section 6673(a).
Discussion
Rule 34(b)(4) requires that a petition filed in this Court
shall contain clear and concise assignments of each and every
error that the taxpayer alleges to have been committed by the
Commissioner in the determination of the deficiency and the
additions to tax or penalties in dispute. Rule 34(b)(5) further
1(...continued)
Procedure.
2 On Nov. 22, 2004, the Court granted respondent’s motion
to consolidate.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011