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file Federal income tax returns, and that petitioner failed to
pay estimated taxes. Petitioner has offered no credible facts
that contradict the deemed admissions.
Petitioner's argument that he may ignore respondent's
discovery requests where respondent bears the burden of proof on
an issue lacks merit. Under Rule 70(b), nonprivileged
information should be provided in discovery if the information is
reasonably calculated to lead to discovery of admissible
evidence. Who bears the burden of proof on an issue has no
effect on the obligation to comply with appropriate discovery
requests. Rule 70(b); Piscatelli v. Commissioner, 64 T.C. 424,
426 (1975).
For the reasons stated above, we conclude that factual
allegations and admissions that were deemed admitted under Rules
37(c) and 90(c) establish that petitioner received unreported
income during the years in issue, and we have found that
petitioner is liable for deficiencies and additions to tax as
determined by respondent. Accordingly, we conclude that no
factual matter remains in dispute, and we grant respondent's
motion for summary judgment as a matter of law.
An appropriate order
and decision for respondent
will be entered.
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Last modified: May 25, 2011