- 7 - expenses that might offset gross income; and (3) he is liable for self-employment tax. Also prior to trial, respondent filed a Motion to Compel Production of Documents. The motion was based on a Request for Production of Documents previously served on petitioner and with which petitioner had not complied.5 The Court granted respondent's motion to compel and ordered petitioner to produce, by a date certain, those documents requested in respondent's request for production. The Court also advised petitioner as follows: in the event petitioner does not fully comply with the provisions of this Order, the Court will be inclined to impose sanctions pursuant to Rule 104, Tax Court Rules of Practice and Procedure, which may include dismissal of this case and entry of a decision against petitioner. The Court also reminded petitioner of the applicability of the Court's Standing Pre-trial Order that had previously been served on him. Petitioner did not comply with the Court's aforementioned Order. Developments at Trial 5 Before serving formal discovery on petitioner, respondent had attempted to schedule a Branerton conference with petitioner as required by Rule 70(a)(1). See Branerton v. Commissioner, 61 T.C. 691 (1974). At that time, respondent identified arguments made in the petition that were frivolous, advised petitioner of the provisions of sec. 6673, and enclosed copies of two recent cases in which the Court had imposed a penalty against the taxpayers pursuant to that section. Petitioner declined respondent's invitation to participate in a Branerton conference.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011