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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Last modified: November 10, 2007