United States Tax Court December 12, 2002, No. 16771-98 (Williams v. Comm'r)

lead-opinion

OPINION

Gerber, Judge-.

Respondent moved to dismiss this case for lack of prosecution and for sanctions to be imposed on Jimmie L. Williams (hereinafter petitioner). Respondent points out that petitioner has been unresponsive to requests to settle or engage in pretrial preparation in accord with this Court’s Rules and orders.