- 9 -
Court’s order, and he has yet to produce any documents relevant
to his case. In addition, petitioner failed to appear at the
scheduled trial session.
Petitioner’s course of conduct throughout the proceedings
demonstrates that these failures are due to petitioner’s
willfulness, bad faith, or fault, and we conclude that dismissal
of this case is appropriate.6 Petitioner has failed to comply
with the Court’s Rules and orders and has failed properly to
prosecute this case. See Rollercade, Inc. v. Commissioner, supra
at 116-117; Smith v. Commissioner, supra. Accordingly, we shall
grant respondent’s motion to dismiss this case for lack of
prosecution.
An appropriate order
of dismissal and decision
will be entered.
6Petitioner has not raised any issue upon which respondent
has the burden of proof. See Rule 142(a); Welch v. Helvering,
290 U.S. 111, 115 (1933). Because petitioner failed to cooperate
with respondent’s request for information and documents, the
burden of proof does not shift to respondent. See sec. 7491(a).
Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: March 27, 2008