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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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Last modified: November 10, 2007