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As an alternative position, respondent in his answer asserted
that petitioner is liable for additions to tax pursuant to
sections 6651(a) and 6653(a). Unless otherwise stated, all
section references are to the Internal Revenue Code in effect for
the years in issue, and all Rule references are to the Tax Court
Rules of Practice and Procedure.
On April 10, 1995, respondent, pursuant to Rule 91(f),
submitted a Motion to Show Cause Why Proposed Facts In Evidence
Should Not Be Accepted As Established. Respondent attached a
stipulation of facts and related exhibits to the motion. This
Court: (1) On April 12, 1995, granted respondent's motion and
issued an order requiring petitioner to show cause why the facts
set forth in respondent's motion should not be deemed admitted;
(2) on April 21, 1995, filed petitioner's response to this
Court's order to show cause; and (3) on April 26, 1995, ordered
that certain facts contained in respondent's Stipulation of Facts
be deemed stipulated.
On February 13, 1996, respondent served requests for
admissions on petitioner. Petitioner did not respond to the
requests and, as a result, the facts contained therein were
deemed admitted. Rule 90(c); Freedson v. Commissioner, 65 T.C.
333, 334-336 (1975), affd. 565 F.2d 954 (5th Cir. 1978).
This case was called from the calendar of this Court's May
13, 1996, trial session in Boston, Massachusetts, and petitioner
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