- 7 -
Your attention is called to the Court's require-
ment that, if the case cannot be settled on a mutually
satisfactory basis, the parties, before trial, must
agree in writing to all facts and all documents about
which there should be no disagreement. Therefore, the
parties should contact each other promptly and coop-
erate fully so that the necessary steps can be taken to
comply with this requirement. YOUR FAILURE TO COOP-
ERATE MAY ALSO RESULT IN DISMISSAL OF THE CASE AND
ENTRY OF DECISION AGAINST YOU. * * *
Within the time in which discovery was allowed, respondent,
pursuant to Rule 72, served on petitioners Respondent's Request
for Production of Documents. Petitioners failed to respond to
Respondent's Request for Production of Documents and Respondent's
Request for Admissions. Thus, respondent filed with the Court a
Motion to Compel Production of Documents. Based on respondent's
Motion to Compel Production of Documents, the Court issued an
order granting respondent's Motion to Compel Production of Docu-
ments and ordering petitioners to produce within 30 days those
documents requested in respondent's Request for Production of
Documents. The order also stated: "in the event petitioners do
not fully comply with the provisions of this order, this Court
will be inclined to impose sanctions pursuant to Tax Court Rule
104, which may include dismissal of this case and entry of a
decision against petitioners."
After the Court granted respondent's Motion to Compel
Production of Documents, respondent spoke with petitioner and
discussed possible ways to settle this case. Pursuant to this
conversation, respondent wrote petitioner a letter in which
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011