David Carkhuff and Tonja Carkhuff - Page 4

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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             
               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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