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for the taxable year 1994 for a deficiency in income tax in the
amount of $24,002, a fraudulent failure to file penalty under
section 6651(f) in the amount of $18,002, and an estimated tax
penalty under section 6654 in the amount of $1,237.
Background
On May 3, 1996, petitioner timely filed his petition and was
a resident of Tampa, Florida. On July 8, 1996, respondent filed
an answer denying all material allegations in the petition and
alleging facts in paragraph 7 of the answer in support of the
determination that petitioner had an underpayment of tax for the
taxable year 1994 that was due to fraud. A copy of the answer
was served on petitioner.
Petitioner did not file a reply. On September 20, 1996,
respondent filed a motion under Rule 37(c), asking the Court to
deem admitted the affirmative allegations of fact set forth in
paragraph 7 of respondent’s answer. The Court thereupon served
petitioner with a notice of filing stating that, if “petitioner
files a reply as required by Rule 37(a) and (b) of this Court’s
Rules on or before October 10, 1996, respondent’s motion will be
denied”, and if petitioner does not reply, “the Court will grant
respondent’s motion”. Petitioner did not respond to respondent’s
motion or the Court’s notice of filing. On October 23, 1996, the
Court granted respondent’s Rule 37(c) motion, and the pleadings
in this case were closed.
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