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petitioner's failure to comply with this Court's discovery order
of April 9, 1997. Respondent requested that the following
sanctions be imposed by the Court: (1) That this action be
dismissed; (2) that the issues to which respondent's discovery
requests pertain be taken as established as set forth in the
notice of deficiency; (3) that all answers covered by
respondent's request which petitioner should have made available
in response to respondent's interrogatories be excluded from
evidence in this case; (4) that all documents covered by
respondent's request which petitioner should have made available
in response to respondent's request be excluded from evidence;
and (5) that the Court grant such other relief as it may deem
proper.
Respondent also filed a Motion for Partial Summary Judgment
(Summary Judgment Motion) with accompanying memorandum of law and
declaration in support thereof pursuant to Rule 121(b) on August
25, 1997, on the issue (informally raised by petitioner during an
IRS Appeals Office conference but not raised by petitioner in
this proceeding) whether the 3-year period of limitations for
assessment has expired because the Partnership allegedly elected
treatment under the unified audit provisions of Subtitle F,
Chapter 63, Subchapter C, secs. 6221 through 6233, for taxable
years 1992 and 1993, and respondent did not honor such election.
By Order dated August 26, 1997, the Court ordered that
petitioner respond, on or before September 10, 1997, to
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