Anthony D. Long - Page 6

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          that respondent planned to file a motion for summary judgment and           
          to impose a penalty under section 6673(a)(1).                               
               In a letter dated October 23, 2006, petitioner asserted that           
          discovery was unnecessary because review of petitioner’s case by            
          the Court should be limited to the administrative record.  On               
          December 8, 2006, petitioner filed a motion to set aside the                
          trial date and to set a briefing schedule, arguing that the Court           
          should not conduct a trial but instead should look at the                   
          administrative record to review respondent’s determination.  The            
          Court denied petitioner’s motion, and on January 16, 2007,                  
          petitioner filed a motion for reconsideration.  The motion for              
          reconsideration was calendared for hearing at the February 5,               
          2007, Los Angeles, California, trial session.                               
               On January 23, 2007, respondent filed a motion for summary             
          judgment, which the Court also calendared for hearing on the                
          February 5, 2007, trial date.  On February 2, 2007, petitioner              
          filed a statement under Rule 50(c) in lieu of appearing at the              
          trial session.4                                                             
               On February 5, 2007, petitioner failed to appear at the                
          scheduled trial session.  The Court denied petitioner’s motion              

               4Rule 50(c) permits a party subject to a hearing on a motion           
          to submit a statement of his position with supporting documents             
          in lieu of or in addition to attendance at the hearing.  It does            
          not authorize the submission of a statement in lieu of an                   
          appearance at trial.                                                        

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