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documentation to substantiate her position that respondent
had overstated her income in the notice of deficiency.
Respondent's counsel objected to petitioner's motion
to vacate the dismissal of her case and argued that
petitioner had failed to properly prosecute her case.
Furthermore, respondent argued that the Court should not
vacate its dismissal because, based upon the deemed
admissions, the Court would be required to reach the same
result. Respondent argued that petitioner is deemed to
have admitted all of the facts necessary for decision in
respondent's favor.
The Court accepted petitioner's explanation and
vacated the granting of respondent's motion to dismiss for
lack of prosecution, whereupon, respondent made an oral
motion for summary judgment based upon petitioner's
admissions, quoted above. The Court took respondent's
motion under advisement but stated that it would recall the
case in approximately 3 days in order to give petitioner
another opportunity to meet with respondent's agents and to
present her returns and documentation to them, so that her
correct tax liability could be computed. In effect, the
Court gave petitioner the relief she had requested.
Nevertheless, petitioner failed to meet with respondent's
agents. She has also failed to file an objection to
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Last modified: May 25, 2011