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explicitly mention intervenors, Rule 1(a) provides that “Where in
any instance there is no applicable rule of procedure, the Court
* * * may prescribe the procedure, giving particular weight to
the Federal Rules of Civil Procedure to the extent that they are
suitably adaptable to govern the matter at hand.” Rule 41(b) of
the Federal Rules of Civil Procedure provides that a court may
dismiss a plaintiff for failure to prosecute.2 A court’s
authority to dismiss for failure to prosecute is not limited to
plaintiffs but extends to intervening parties. See, e.g.,
Scottsdale Ins. Co. v. Educ. Mgmt. Inc., No. Civ. A. 04-1053
(E.D. La., Aug. 31, 2006) (holding that certain intervening
parties were properly dismissed for failure to prosecute their
claims where they failed to appear at properly noticed
depositions).
At the call of the instant case from the Court’s October 30,
2006, trial session calendar in Atlanta, Georgia, respondent
presented the Court with a proposed decision stipulated by
petitioner and respondent, but not signed by intervenor, that
would grant petitioner complete section 6015 relief. If
intervenor did not agree with the proposed decision stipulated by
respondent and petitioner, he had the right not to sign it, see
Corson v. Commissioner, 114 T.C. 354 (2000), but he does not have
2We note that the power to dismiss for failure to prosecute
is an inherent power of a court. Link v. Wabash R.R. Co., 370
U.S. 626, 629-630 (1962).
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Last modified: May 25, 2011