- 3 -
1995, advising the parties to begin discussion as soon as
practicable for purposes of settlement and/or preparation of a
stipulation of facts. No stipulations of fact were signed in
this case, and, consequently, respondent filed a request for
admissions pursuant to Rule 90 on September 18, 1995.3
The request advised petitioner that, pursuant to Rule 90, he
had 30 days to respond to the request; petitioner failed to make
a timely response. Thus, pursuant to Rule 90, all undenied
allegations were deemed admitted.4 However, at trial, the Court
permitted petitioner to take issue with those admissions relating
to petitioner's failure to file Federal income tax returns for
1989, 1990, and 1991.
In 1989, petitioner worked as an independent contractor for
Applied Materials, Inc. From this activity, petitioner received
3 Respondent simultaneously filed a request for
production of documents pursuant to Rule 72. When petitioner
failed to produce any documents requested, respondent filed a
motion to compel. The Court subsequently issued an order
directing compliance with respondent's request. Petitioner,
claiming that this Court lacks jurisdiction, again failed to
produce any documents, thus frustrating compliance with Rule 91.
Respondent then sought sanctions against petitioner precluding
petitioner from offering any evidence, including testimony, with
regard to those issues addressed in respondent's request for
production of documents. The Court subsequently issued an order
precluding petitioner from offering at trial any exhibits not
previously exchanged with respondent.
4 Under Rule 90(c), each matter in a request for
admissions is deemed admitted unless, within 30 days after
service (or within such shorter or longer time as the Court may
allow), the party to whom the request is directed admits or
denies the matter, or objects, stating the reasons for the
objection. See Freedson v. Commissioner, 65 T.C. 333 (1975),
affd. on another issue 565 F.2d 954 (5th Cir. 1978).
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