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(j) A decision was entered on January 17, 1991,
and became final on April 16, 1991.
(k) A notice of deficiency was mailed to
petitioner with respect to the additions to the tax
affected items on April 3, 1992, which date was prior
to the expiration of the one-year period for assessment
and collection under I.R.C. 6229(f).
On September 4, 1992, respondent served a copy of her answer
upon Attorney Driscoll. On November 5, 1992, respondent filed a
motion for entry of an order that the undenied allegations in her
answer be deemed admitted in accordance with Rule 37(c).
Attorney Driscoll was served with a copy of the motion. Also on
November 5, 1992, Attorney Driscoll was served with a notice from
the Clerk of the Court that respondent had filed a motion for
entry of an order. The notice indicated that
If petitioner files a reply as required by Rule
37(a) and (b) of this Court's Rules on or before
November 27, 1992, respondent's motion will be denied.
If petitioner does not file a reply as directed herein,
the Court will grant respondent's motion and deem
admitted for purposes of this case the affirmative
allegations in the answer.
No reply was filed by petitioner, and, accordingly, respondent's
motion was granted on December 7, 1992.
This case was originally set for trial on October 12, 1993.
Respondent filed a motion for continuance which was granted by
the Court on August 19, 1993. The case was then set for trial on
October 11, 1994. Respondent filed a motion for continuance
which was granted by the Court on August 22, 1994. The two
motions to continue referred to related cases under submission
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