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respondent’s request for admissions in such a manner so as to
comply with Rule 90(c). No such supplement was received by the
Court from petitioners. The Court concludes that each matter set
forth in respondent’s request for admissions is deemed admitted.
Rule 90(c); Marshall v. Commissioner, 85 T.C. 267, 272 (1985).
Petitioners have admitted, or are deemed to have admitted
pursuant to Rule 90(c), the following facts. On April 10, 1996,
petitioners filed with the Internal Revenue Service a Federal
income tax return (return) for each of the years 1992 through
1994. On a date not disclosed by the record, petitioners timely
filed a return for 1995. The returns for the years 1992 through
1995 listed the occupations of (1) petitioner Kenneth Lee
Anderson (Mr. Anderson) as “truck driver” during 1992, 1993, and
1994 and “driver” during 1995 and (2) petitioner Carol Jane
Anderson (Ms. Anderson) as “housewife” during 1992 and “clerk”
during 1993, 1994, and 1995. Attached to the returns for the
years at issue were Forms W-2 (Wage and Tax Statements) which
showed certain amounts of wages as having been paid to
petitioners during those years. The return filed by petitioners
for each of the years at issue showed, inter alia, zero amounts
of income and claimed refunds of Federal income tax withheld.
During 1992, Mr. Anderson received compensation in the
following amounts from the payors indicated:
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