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Rheinheimer signed for the letter addressed to his care, on March
18, 1995. Respondent has never received a response from
petitioners or their representative.
On May 23, 1995, respondent served by certified mail, return
receipt requested, upon petitioners, at their residence address,
Respondent's Request for Admissions, Interrogatories, and
Respondent's Request for Production of Documents. Petitioners
did not file any response to the request for admissions. In her
request for admissions, respondent requested that petitioners
admit that each of the determinations in the notice of deficency
was correct. In addition, respondent requested admission that
petitioners' 1990 tax return was filed April 15, 1992, and that
they had no reasonable cause for the late filing. Petitioners
did not respond to respondent's request for admissions.
Accordingly, respondent filed a Motion for Summary Judgment
seeking judgment in her favor with respect to all disputed
issues. Respondent bases her Motion for Summary Judgment on the
matters deemed admitted pursuant to Rule 90(c) (resulting from
petitioners' failure to respond to respondent's request for
admissions). Petitioners have failed to respond to the pending
motion.
OPINION
Summary judgment is appropriate "if the pleadings, answers
to interrogatories, depositions, admissions, and any other
acceptable materials, together with the affidavits, if any, show
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