- 6 - On August 22, 1994, respondent sent a Branerton letter, Branerton Corp. v. Commissioner, 61 T.C. 691 (1974), to peti- tioner, in which respondent invited petitioner to a conference at respondent's San Jose, California, office. In the letter, respondent also suggested that petitioner assemble all documenta- tion which she planned to use to support her case in trial. Respondent also sent the same Branerton letter, Branerton Corp. v. Commissioner, supra, to petitioner Dennis P. Raquet, except that respondent requested a conference with him on a different date. Petitioner Dennis P. Raquet did subsequently meet with respondent. Petitioner Diana C. Raquet, however, failed to attend the conference and never furnished respondent with the requested documentation. By means of a notice setting case for trial, served upon petitioners, petitioners were informed that this case was calendared for trial in Los Angeles, California, with a time and date certain. This notice included the following paragraphs: The calendar for that Session will be called at 10:00 A.M. on that date and both parties are expected to be present at that time and be prepared to try the case. YOUR FAILURE TO APPEAR MAY RESULT IN DISMISSAL OF THE CASE AND ENTRY OF DECISION AGAINST YOU.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011