John Gallo - Page 6

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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            

          the seminal case setting the requirements for informal                      
          consultation prior to embarking on formal discovery.  See also              
          Rule 70.                                                                    

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