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
prosecute.
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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