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37. [Petitioner's] failure to produce any records
of [his] business or personal activities for respondent
during the examination of [petitioner's] income tax
liabilities for the taxable years 1987, 1988, and 1989
was fraudulent with the intent to evade the payment of
taxes for each respective year.
Petitioner failed to respond to respondent's requests for
admission as required by Rule 90(c).
At the trial session beginning November 12, 1996, there was
no appearance by or on behalf of petitioner or Ms. Campbell.
Respondent submitted to the Court a decision document with
respect to Ms. Campbell and informed the Court that petitioner
remained incarcerated. Respondent also informed the Court that
petitioner and respondent had reached a basis for settlement,
that a decision document had been sent to petitioner, and that
petitioner had subsequently mailed the decision document back to
respondent, and respondent was awaiting delivery. Upon
respondent's request for additional time to await delivery of
decision document, the Court ordered that petitioner's and Ms.
Campbell's cases be severed and that petitioner's case be
continued with jurisdiction retained.
Petitioner had not in fact mailed the proposed decision
document and settlement computations to respondent. During late
November and December of 1996, respondent repeatedly attempted to
contact petitioner and Ms. Campbell. Petitioner did not respond
to respondent's correspondence or phone calls. Following
respondent's status report dated January 28, 1997, the Court
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