Patrick W. Healey and Nancy L. Marshall - Page 10

                                       - 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