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C. Petitioners’ Discovery Request Relating to Imposition of
Addition to Tax Under Section 6651(a)(1) by Respondent
The parties filed a joint motion to calendar and consolidate
these cases. The Court granted the motion on March 6, 1995.
Paragraph 5 of that motion provides:
5. In the event that the Court grants the
foregoing Motion to Calendar and Consolidate, the
parties hereby stipulate that the petitioners, at the
conclusion of the trial of the consolidated cases, may
file a motion to keep the record open for a reasonable
period of time to pursue discovery of any information
described in Exhibit A, attached, which the Court may
determine is relevant and material to the issues in
these cases. Respondent will not object to the motion
on the grounds that it constitutes untimely discovery
or that petitioners have failed to comply with the
requirements of Branerton Corp. v. Commissioner, 61
T.C. 691 (1974); however, respondent reserves the right
to make any and all other objections.
Exhibit A to that motion is a copy of petitioners’ Amended
Interrogatories to Respondent. In it, petitioners requested data
about the number of taxpayers who filed Forms 4868 for 1990,
1991, and 1992; how many owed more taxes than they paid by the
original due date of the return before extensions; what
percentage of those taxpayers owed more than 10, 20, 30, 40, 50,
60, 100, 200, and 500 percent more than the amount they paid by
the original due date of their return; and for how many of those
taxpayers the Commissioner assessed both the addition to tax
under section 6651(a)(1) and the penalty under section 6662(b)(1)
and (c).
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