Stephanie K. Mills - Page 6

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          sufficient.  Rule 123(b); Edelson v. Commissioner, 829 F.2d 828,            
          831 (9th Cir. 1987), affg. T.C. Memo. 1986-223; McCoy v.                    
          Commissioner, 696 F.2d 1234, 1236 (9th Cir. 1983), affg. 76 T.C.            
          1027 (1981).  In addition, the Court may dismiss a case for lack            
          of prosecution if the taxpayer inexcusably fails to appear at               
          trial or does not otherwise participate in the resolution of her            
          claim.  Rule 149(a); Brooks v. Commissioner, 82 T.C. 413 (1984),            
          affd. without published opinion 772 F.2d 910 (9th Cir. 1985).               
               By failing to appear for trial, and instead sending counsel            
          to represent her without any evidence to present or any authority           
          to execute a stipulation on her behalf, petitioner has failed to            
          prosecute her case properly.  Such actions would be sufficient to           
          warrant dismissal without trial.  In addition, however,                     
          petitioner refused to cooperate in preparing the case for trial.            
          Correspondence in the record demonstrates that petitioner                   
          rebuffed respondent's pretrial requests for information.                    
          Petitioner failed to comply with the Court's standing pretrial              
          order by failing to file a pretrial memorandum and by failing,              
          prior to trial, to stipulate to all matters about which there               
          should not be reasonable dispute.  Finally, respondent asserts in           
          his motion, and petitioner has not disputed, that petitioner                

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