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After the case was restored to the general docket,
respondent served petitioner with (1) a request for admissions
(with attached exhibits) pursuant to Rule 90(a), (2)
interrogatories, and (3) a request for production of documents.
At the same time, respondent filed her request for admissions
with the Court pursuant to Rule 90(b).
Petitioner failed to respond to respondent's discovery
requests. Further, as a consequence of petitioner's failure to
respond to respondent's request for admissions, each matter set
forth therein was deemed admitted pursuant to Rule 90(c).
Marshall v. Commissioner, 85 T.C. 267, 272 (1985); Morrison v.
Commissioner, 81 T.C. 644, 647 (1983).
The following is a summary of the matters that petitioner is
deemed to have admitted pursuant to Rule 90(c).
For the fiscal year ending January 31, 1988, petitioner used
the accrual method of accounting for financial statement purposes
and income tax purposes. For the fiscal years ending January 31,
1989 and 1990, petitioner utilized the accrual method of
accounting and percentage of completion method for financial
statement purposes and used the cash method of accounting for
income tax purposes. Petitioner did not file a Form 3115
(Application for Change in Accounting Method) or otherwise seek
respondent's approval to change its method of accounting for
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Last modified: May 25, 2011