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(1) An order that the matter regarding which the order
was made or any other designated facts shall be taken
to be established for the purposes of the case in
accordance with the claim of the party obtaining the
order.
Rule 104(d) provides that a party's evasive or incomplete
response is treated as a failure to respond for purposes of Rules
90 and 104.
Rule 104(c) provides authority for the imposition of
sanctions where a party who has been ordered to respond to
requests for admission files an evasive or incomplete response.
One of those potential sanctions is an order that the matter in
the requests for admission be taken as established for purposes
of the case. Petitioner failed to admit or deny the truth of the
specific requests for admission. Instead, his responses were
evasive and incomplete. He attempts to justify this tactic by
questioning the meaning of the common terms and language used in
the requests. We will not repeat the quibbles that petitioner
used to justify his evasive and incomplete responses. Suffice it
to say that they are based on time-worn tax protester arguments
that have been universally rejected by the courts. See, e.g.,
United States v. Hanson, 2 F.3d 942, 945 (9th Cir. 1993); United
States v. Studley, 783 F.2d 934, 937 (9th Cir. 1986); see also
Santangelo v. Commissioner, T.C. Memo. 1995-468 (and cases cited
therein), affd. without published opinion 87 F.3d 1322 (9th Cir.
1996).
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