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petitioner’s constitutional rights of due process and equal
protection and were so egregious as to require dismissal of the
case in favor of petitioner. Petitioner also contends that
respondent’s actions in this case demonstrated persecution,
vindictiveness, and bad faith.
During these proceedings, petitioner, a 64-year-old
individual at the time of trial, was financially destitute and
the victim of a series of unfortunate incidents. Nevertheless,
we must view the issues without regard to the special
circumstances in which petitioner finds himself.
Petitioner’s complaint with regard to respondent’s failure
to comply with his discovery requests stems from petitioner’s
response to a conference invitation letter from respondent’s
counsel dated May 6, 1997. In respondent’s letter, as “Discovery
request No. one”, respondent’s counsel informally requested “all
documentation, records, notes, statements, memoranda or
correspondence in your possession and any legal authority,
statutory or case law which supports your claim that you are
entitled to claim a Schedule C loss of $8,293 for the taxable
year 1992.” Discovery request No. two requested the identity of
3(...continued)
the seminal case setting the requirements for informal
consultation prior to embarking on formal discovery. See also
Rule 70.
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