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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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Last modified: November 10, 2007