Lucio Ambroselli - Page 2




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          dismiss and default petitioner and the Court’s January 8, 1999,             
          order to petitioner to show cause why he should not be dismissed            
          and/or defaulted and a decision entered against him.                        
          Discussion                                                                  
               Respondent’s answer in this case contains allegations that             
          petitioner’s failure to report the income determined was                    
          fraudulent, and petitioner, in his reply, generally denied                  
          respondent’s affirmative allegations.  After continuances from              
          two settings for trial, this case was again set for trial on the            
          December 7, 1998, San Francisco, California, trial session.                 
               Prior to trial, respondent presented petitioner with a                 
          proposed stipulation of facts, and, after petitioner failed to              
          respond, respondent filed a motion under Rule 91(f) to compel               
          petitioner to stipulate or, upon his failure, to cause the                  
          proposed factual stipulations to be deemed established.  In our             
          order dated October 29, 1998, we found that the proposed                    
          stipulations were deemed established and that petitioner’s                  
          "response [refused] broadly to stipulate, was evasive and not               
          fairly directed to the proposed stipulations."                              
               Petitioner then moved for a continuance from the December 7,           
          1998, trial session because he was then in Italy, did not want to           
          travel, was financially unable to pursue this matter, and because           
          the Federal Bureau of Investigation (FBI) had documents or files            
          that petitioner was not able to obtain from it.  Petitioner,                





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