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reflecting an address in Shoshone, Idaho. The amended petition
read: “MY GROSS INCOME WAS FAR LESS THAN YOU CLAIM I OWE IN
TAXES. IN NOT ONE OF THOSE YEARS DID I EARN MORE THAN SEVEN OR
EIGHT THOUSAND DOLLARS. I KNOW I DID NOT FILE. I BELIEVED MY
INCOME DID NOT REQUIRE IT.”
Respondent then filed a motion for summary judgment on
June 2, 2006. Petitioner was directed to file any response to
respondent’s motion on or before June 30, 2006. No such response
was received, and the motion was calendared for hearing on
August 29, 2006, at the session of the Court in Pocatello, Idaho.
There was no appearance by or on behalf of petitioner at call of
the case or at any of multiple recalls, despite the Court’s
having contacted petitioner by telephone during the session and
alerted him of times for the recalls.
At the final recall on August 30, 2006, the Court rendered a
bench opinion granting respondent’s motion for summary judgment.
Earlier in the day, counsel for respondent had expressed a desire
to move for imposition of a penalty under section 6673 in the
amount of $1,500. The Court had directed that respondent file a
written motion to that effect, which the Court would consider
prior to entering a decision in the case. Respondent filed the
referenced motion on September 29, 2006, and petitioner was
ordered to file any response on or before November 2, 2006. To
date, no response has been received by the Court.
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Last modified: May 25, 2011