Stephanie K. Mills - Page 3

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          to execute a stipulation of facts on petitioner's behalf for                
          purposes of trial.3                                                         
               Respondent thereupon moved to dismiss the case for lack of             
          prosecution and to impose a penalty pursuant to section 6673.               
          The Court conducted an evidentiary hearing at which respondent              
          called a witness to provide testimony and to authenticate                   
          documents to be received as evidence.  Respondent's witness, Mr.            
          Richard Meadows, former project director and custodian of                   
          bookkeeping and payroll records for Royal Floridian by Spinnaker,           
          L.L.C., testified that petitioner was hired by Royal Floridian in           
          early 2000 as a licensed real estate agent to sell time-shares in           
          the Royal Floridian Resort.  As project director for Royal                  
          Floridian in 2001, Mr. Meadows prepared and filed an information            
          return reporting that petitioner was paid $56,718.99 in                     
          commission income by Royal Floridian in 2001.                               
               Shortly after the evidentiary hearing, petitioner's                    
          counsel's motion to withdraw as counsel was granted.  Pursuant to           
          the Court's order, respondent filed a written motion to dismiss             
          for lack of prosecution and to impose a penalty pursuant to                 
          section 6673 as a substitute for his earlier oral motion.                   
          Petitioner was afforded an opportunity to respond to the motion             
          and did so.                                                                 

               3 Petitioner subsequently executed a stipulation of facts,             
          which comprises part of the evidentiary record in this case.                

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