Joseph L. Guillo, Sr. - Page 11

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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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