- 15 - The Court directed that, in the absence of an order granting any subsequent motions by petitioner, simultaneous opening briefs were due from the parties July 5, 1995, and answering briefs were due August 21, 1995. On May 8, 1995, petitioner filed a Motion for Reconsideration of Default Judgment and New Trial and Offers of Proof. Petitioner offered no excuse for his prior failures to comply with Court Orders or to proceed to trial, had not as of that time employed counsel, and merely represented that he was "prepared to contact respondent in the ensuing week to discuss a possible third stipulation of facts." Petitioner's Offers of Proof consisted of a statement of his intention to call Timbie, who would give his opinion that the returns were prepared "in accordance with the provisions of the applicable Internal Revenue Code and applicable regulations" and Onofrio, who would testify that he had access to petitioner's records and would give the same opinion. Further, according to the offer of proof, the witnesses would testify that petitioner did not intend to misstate or misrepresent his income. Because the proffered testimony of Timbie and Onofrio was primarily inadmissible opinion, was inconsistent with the testimony previously given by Timbie and Lipton, and was not sufficient to comply with the Court's direction, petitioner's motion for reconsideration was denied May 22, 1995. Petitioner failed to file the briefs ordered by the Court.Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
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