- 3 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 NextLast modified: November 10, 2007