What determines whether a default or dismissal is appropriate?
It is determined by the burden of proof. If the party who is present at the hearing has the burden of proof, then a default proceeding is appropriate, whereas if the party who fails to appears has the burden of proof, then a dismissal will be sought. For example, if the staff attorney must establish a prima facie case, and the taxpayer fails to appear at the hearing, then the staff attorney may move to proceed on a default basis. However, if the case is a refund case and the taxpayer has the burden of proof, then the staff attorney may move to dismiss the case.
