- 3 -
support their position. Petitioners contended that some of the
bank deposits were nontaxable because petitioners wired the
amounts to orphans in the Middle East. However, petitioners gave
no documents to respondent to corroborate this claim, and the
affidavits were inconsistent with the bank statements in amounts
and dates. The bank statements did not show that any of the
amounts had been wired.
Respondent filed a request for admissions and mailed it to
petitioners about 3 months before the case was calendared for
trial. Paragraphs 1 through 26 requested admissions about
petitioner's self-employment, residence, 1992 tax return, and
bank account activity, and an admission that they made no
nontaxable deposits in their bank accounts other than those
identified by respondent. Paragraphs 27 through 41 requested
admissions about the total amount that petitioners deposited in
all of their bank accounts, that the total amount was
compensation to petitioner, and that petitioners failed to report
compensation due to negligence. Petitioners did not respond to
respondent's request for admissions. Each statement in a request
for admissions served on a party is deemed admitted unless a
response is served on the requesting party within 30 days after
service of the request. Rule 90(c). Thus, petitioners are
deemed to have admitted respondent's requests for admission.
Petitioners moved without explanation to withdraw the deemed
admissions more than 2 months after respondent filed and served
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011