- 2 -
By separate notices of deficiency, respondent determined
additions to petitioner's Federal income tax for fraud under
section 6653(b), as follows:2
Additions to Tax
Sec. Sec. Sec. Sec.
Year Deficiency 6653(b)(1) 6653(b)(2) 6653(b)(1)(A) 6653(b)(1)(B)
1983 $-0- 6,364 1 -- --
1984 -0- 5,848 1 -- --
1985 -0- 3,743 1 -- --
1986 -0- -- -- $10,285 1
1987 -0- -- -- 3,773 1
1988 -0- -- -- 2,248 --
1 50 percent of the interest due on the portion of the
underpayment attributable to fraud.
Petitioner timely filed his petition, and respondent
thereafter filed her answer to the petition. In her answer,
respondent alleged the facts on which she relied to support her
determinations of additions to tax for fraud. Petitioner did not
file a reply to respondent's answer. On January 26, 1995,
respondent filed a motion under Rule 37(c) for an order that the
undenied allegations in the answer be deemed to be admitted. A
copy of that motion and the Court's Notice of Filing of Motion
for Order Under Rule 37 were served on petitioner's counsel by
the Court on January 27, 1995. The Notice gave petitioner until
February 16, 1995, to file a reply in which case respondent's
motion would be denied. Petitioner did not file a reply, and, on
2
Prior to the issuance of the notices of deficiency,
petitioner agreed that he failed to report income for the tax
years 1983-88, but he disagreed with respondent's imposition of
the additions to tax for fraud under sec. 6653(b).
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