Hector Prowse - Page 3

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          $10,980.14, and for a civil fraud penalty under section 6663(a).1           
          Respondent alleged in the motion that the reasons for the                   
          increased deficiency and the civil fraud penalty were not evident           
          when he filed his answer to the amended petition.  Respondent               
          further alleged that petitioner had received fair warning of                
          respondent’s intention to amend his answer and that petitioner              
          had ample time to prepare for trial under the circumstances.                
               By order dated April 26, 2005, we directed petitioner to               
          file a response to respondent’s motion on or before May 10, 2005.           
          No response was received by the deadline, so we granted                     
          respondent’s motion and filed respondent’s amendment to answer on           
          May 19, 2005.                                                               
               On June 1, 2005, we held a conference call with the parties            
          to discuss petitioner’s request for a continuance and                       
          respondent’s request for a date and time certain for the trial.             
          Respondent objected to the continuance on a variety of grounds              
          including petitioner’s failure to document a compelling medical             
          reason for the request and his continuing failure to cooperate in           
          preparing the case for trial.  We denied petitioner’s request               
          without prejudice to petitioner’s right to renew the request if             
          petitioner could document a compelling reason for another                   
          continuance.                                                                


               1All section references are to the Internal Revenue Code in            
          effect for the year in issue, and all Rule references are to the            
          Tax Court Rules of Practice and Procedure.                                  




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