Stephen V. Talmage - Page 4

          v. Commissioner, 62 T.C. 519, 521 (1974) (citing Dorl v.                    
          Commissioner, 57 T.C. 720, 721-722 (1972)), establish that a                
          taxpayer may not unilaterally oust the Tax Court from                       
          jurisdiction which, once invoked, remains unimpaired until the              
          Court decides the case.  We warned petitioner that section 6673             
          authorizes the Court to impose a penalty for groundless and                 
          frivolous filings by taxpayers.  Our order urged petitioner to              
          confer with respondent's counsel and submit to her documentary              
          evidence to substantiate his assertions about business expenses             
          and itemized deductions.                                                    
               On September 18, 1995, respondent filed a Motion To Show               
          Cause Why Proposed Facts In Evidence Should Not Be Accepted As              
          Established.  Because petitioner had failed to confer with                  
          respondent about entering into a stipulation of facts in                    
          accordance with Rule 91, respondent moved that a proposed                   
          stipulation of facts that respondent had prepared should be                 
          accepted as established.  Respondent's proposed stipulation set             
          forth each of the individual items of income that respondent                
          attributed to petitioner; attached thereto was a descriptive list           
          of the sources and locations of the evidence supporting the facts           
          in the proposed stipulation, making it clear that the critical              
          assertions about the items of income were derived from                      
          information returns received by respondent from payors.  The                
          proposed stipulation also stated that petitioner is liable for              
          self-employment tax and is entitled to the filing status of                 

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