Carolyn M. Lee - Page 2

            case, and that she is deemed to have admitted that she is liable                          
            for fraud under Rule 37(c).                                                               
                  We decide this motion based on the parties' pleadings,                              
            admissions, and written submissions.  For reasons stated below,                           
            we grant respondent's motion.                                                             
                  Petitioner was incarcerated in Alderson, West Virginia, when                        
            she filed the petition in this case.                                                      
                  Respondent determined deficiencies in petitioner’s income                           
            tax and additions to tax and a penalty as follows:                                        
                                          Additions To Tax and Penalty                                
                  Year   Deficiency   Sec. 6653(b)(1)  Sec. 6661   Sec. 6663                          
                  1988     $48,308        $36,104           $12,035           --                      
                  1989      58,190          --                    --          $43,643                 
                  Petitioner filed her petition on March 3, 1994.  In it, she                         
            stated that she would be released from prison in January 1995.                            
            She asked that we delay proceedings until after she was released                          
            from prison.  She filed an amended petition on May 23, 1994.                              
                  On July 15, 1994, respondent filed an answer to petitioner's                        
            amended petition.  In it, respondent alleged:                                             
                  6. FURTHER ANSWERING the petition, and in support of                                
                  the determination that the underpayments of tax                                     
                  required to be shown on the petitioner's 1988 and 1989                              
                  income tax returns are due to fraud, under the                                      
                  provisions of I.R.C. � 6653(b)(1) and 6663,                                         
                  respectively, the respondent alleges:                                               
                  (a) During the taxable years 1988 and 1989, petitioner                              
                        was employed as a civilian fiscal accounting clerk                            

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