Joseph L. Guillo, Sr. - Page 3

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          an answer alleging, among other things, that because petitioner             
          failed to file Federal income tax returns for the years in issue,           
          the period of limitations on assessment had not expired.                    
          Petitioner failed to respond to the answer, and on May 21, 1996,            
          this Court granted respondent's motion under Rule 37(c) for entry           
          of an order that the undenied allegations in respondent's answer            
          be deemed admitted.                                                         
               During discovery, petitioner consistently refused delivery             
          of and failed to respond to respondent's correspondence that was            
          mailed to petitioner.  On several occasions, messages, such as              
          "return to sender" or "no such person at this location", were               
          handwritten on the correspondence that was refused by petitioner            
          and returned to respondent.                                                 
               On October 4, 1996, after confirming petitioner's address              
          with petitioner over the telephone, respondent served on                    
          petitioner two copies of requests for admission of factual                  
          matter, one by regular first-class mail and one by certified                
          mail.  Petitioner did not respond to the requests for admission,            
          and, under Rule 90(c), each factual matter set forth in the                 
          requests for admission was deemed admitted.                                 
               Based on the above deemed admissions under Rules 37(c) and             
          90(c), the following facts are established in this case.                    
          During 1986 through 1990, petitioner was married and was self-              
          employed as a chiropractor.  For the years in issue, petitioner             
          did not file Federal income tax returns.                                    

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