Kelly Sue Tipton, Petitioner, and Darren L. Darilek, Intervenor - Page 1

                                   127 T.C. No. 15                                    

                               UNITED STATES TAX COURT                                

                            KELLY SUE TIPTON, Petitioner,                             
                        AND DARREN L. DARILEK, Intervenor v.                          
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10739-05.          Filed December 18, 2006.                 

                    P petitioned this Court for redetermination of a                  
               deficiency.  Subsequently, during a conference with R’s                
               Appeals Office, P requested relief from joint and                      
               several liability pursuant to sec. 6015, I.R.C.                        
               Pursuant to Rule 325(a), Tax Court Rules of Practice                   
               and Procedure, R notified I of P’s request for sec.                    
               6015, I.R.C., relief and of I’s right to intervene.  I                 
               filed a notice of intervention.  I was sent a notice of                
               trial by the Court and was also notified by R that R                   
               would afford P complete sec. 6015, I.R.C., relief if I                 
               failed to appear at trial.  I failed to appear at                      
               trial, and R filed a motion to dismiss I for failure to                
                    Held:  I, who was sent notice of trial but failed                 
               to appear at the trial of the case in which he                         
               intervened, has failed properly to prosecute any claims                
               or defenses he may have, and, accordingly, those claims                
               and defenses may be dismissed.  Consequently, R’s                      
               motion will be granted.                                                

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