- 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 servedPage: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011