Anna E. Charlton - Page 5

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          lack of prosecution if the taxpayer inexcusably fails to appear             
          for trial and does not otherwise participate in the resolution of           
          his or her claim.  Rule 149(a); Brooks v. Commissioner, 82 T.C.             
          413 (1984), affd. without published opinion 772 F.2d 910 (9th               
          Cir. 1985).                                                                 
               Petitioner's failure to appear for trial is unexcused.  In             
          addition, petitioner has failed to properly prosecute this case             
          in several other respects.  Petitioner disregarded several orders           
          of this Court including:  (1) Our standing pretrial order, served           
          August 18, 2006, which required her to submit a pretrial                    
          memorandum and to participate in the stipulation process; (2) our           
          August 25, 2006 order to file a joint status report; and (3) our            
          January 31, 2007 order to show cause.  The USPS disposition of              
          the two certified mailings sent by the Court to petitioner in               
          January 2007 indicates that petitioner is now refusing to claim             
          certified mail sent to her by the Court.  Petitioner has also               
          ignored attempts by the Court to initiate telephone conference              
          calls by leaving recorded messages with petitioner at the                   
          telephone number she provided in her petition; these calls were             
          intended to explore some means of resolving this case besides               
          default.  In his motion to dismiss, respondent avers, and                   
          petitioner has not disputed, that petitioner:  (1) Has repeatedly           
          failed to respond to respondent's attempts to contact her; (2)              
          has not complied with any of respondent's requests for                      

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