-8-
Commissioner, supra. Petitioner has neither offered an
explanation for her failure to file nor produced evidence to
establish any reasonable cause for her failure to file the
return. We sustain respondent’s determination of an addition to
tax under section 6651(a)(1) in the amount to be calculated by
the parties in their Rule 155 computation.
4. Section 6673(a)(1)
Section 6673(a)(1) provides that this Court may require a
taxpayer to pay to the United States a penalty not in excess of
$25,000 whenever it appears either that the taxpayer instituted
or maintained the proceedings primarily for delay or that the
taxpayer’s position in the proceeding is frivolous or groundless.
On the basis of the record before us, we are convinced that
petitioner has instituted and maintained these proceedings
primarily for delay. Petitioner failed to submit to the Court a
pretrial memorandum as directed by the Court’s standing pretrial
order and failed to attend the calendar call, either personally
or through counsel. Petitioner also failed to appear at trial.
While petitioner was at that time ostensibly represented by
counsel who did appear on petitioner’s behalf, petitioner’s
counsel neither presented a case nor offered any evidence on
petitioner’s behalf. Moreover, following trial, neither
petitioner nor her counsel submitted a brief as we ordered.
Petitioner has never responded to respondent’s motion to impose a
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