David Carkhuff and Tonja Carkhuff - Page 6

                                        - 6 -                                         
          judgment is appropriate where the facts deemed admitted pursuant            
          to Rule 90(c) support a finding that there is no genuine issue as           
          to any material fact.  Marshall v. Commissioner, 85 T.C. 267                
          (1985); Morrison v. Commissioner, 81 T.C. 644, 651-652 (1983).              
               We agree with respondent that the issues pertaining to                 
          petitioners' liability for the deficiencies and additions to tax            
          in dispute are ripe for summary adjudication.  In particular,               
          petitioner is deemed to have admitted each of the factual                   
          allegations set forth in respondent's request for admissions.  We           
          note that respondent's request for admissions includes a                    
          statement advising petitioners that the allegations set forth               
          therein would be deemed admitted under Rule 90(c) if not                    
          specifically admitted or denied within 30 days of service of the            
          request.  Based on the record presented, and particularly                   
          petitioners' failure to communicate with the Court or to                    
          otherwise respond to respondent's motion, we conclude that                  
          petitioners have no intention of pursuing this matter further.              
               The deficiencies determined by respondent in this case arise           
          from petitioners' failure to report gross receipts, failure to              
          report a taxable IRA distribution, failure to substantiate                  
          certain cost of goods sold and Schedule C expenses, and from                
          other adjustments, as set forth in the notice of deficiency.  The           
          factual allegations deemed admitted by petitioners under Rule               
          90(c) establish that respondent's determinations with respect to            
          these items are correct.  Having examined all of the materials in           

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011