- 7 -
requests. Respondent stated therein that "If we do not receive
timely replies to * * * [the interrogatories and request for
production of documents] then our office will request the Court
to impose the appropriate sanctions * * * for your failure to
respond." Despite this admonition, respondent received no reply
from petitioner.
On March 20, 1997, petitioner filed a timely though
generally uninformative response to respondent's request for
admissions. Petitioner admitted that he was the general partner
of the Partnership and that the Partnership had filed Forms 1065,
U.S. Partnership Return of Income, for the taxable years 1992 and
1993, but responded "No" to all other paragraphs of respondent's
request for admissions. In particular, these laconic responses
of "No" included petitioner's responses to paragraphs 9 and 10,
which stated that, for 1992 and 1993, the Partnership "did not
file the statement required by Treas. Reg. 301.6231(a)(1)-1T(b)
to elect treatment under the provisions of Subtitle F, Chapter
63, Subchapter C * * * of the Internal Revenue Code."
On April 2, 1997, respondent's counsel contacted petitioner
by telephone regarding the status of respondent's outstanding
formal discovery requests. Petitioner alleged that he was in the
process of responding but did not specify when he would supply
the requested documents. Shortly thereafter, pursuant to Rules
72(b) and 104(b), respondent moved for an order compelling
petitioner to produce the documents sought and to answer
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011