- 10 - C. Petitioners’ Discovery Request Relating to Imposition of Addition to Tax Under Section 6651(a)(1) by Respondent The parties filed a joint motion to calendar and consolidate these cases. The Court granted the motion on March 6, 1995. Paragraph 5 of that motion provides: 5. In the event that the Court grants the foregoing Motion to Calendar and Consolidate, the parties hereby stipulate that the petitioners, at the conclusion of the trial of the consolidated cases, may file a motion to keep the record open for a reasonable period of time to pursue discovery of any information described in Exhibit A, attached, which the Court may determine is relevant and material to the issues in these cases. Respondent will not object to the motion on the grounds that it constitutes untimely discovery or that petitioners have failed to comply with the requirements of Branerton Corp. v. Commissioner, 61 T.C. 691 (1974); however, respondent reserves the right to make any and all other objections. Exhibit A to that motion is a copy of petitioners’ Amended Interrogatories to Respondent. In it, petitioners requested data about the number of taxpayers who filed Forms 4868 for 1990, 1991, and 1992; how many owed more taxes than they paid by the original due date of the return before extensions; what percentage of those taxpayers owed more than 10, 20, 30, 40, 50, 60, 100, 200, and 500 percent more than the amount they paid by the original due date of their return; and for how many of those taxpayers the Commissioner assessed both the addition to tax under section 6651(a)(1) and the penalty under section 6662(b)(1) and (c).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011