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however, did not explain the contents of the documents or
information alleged to be in the possession of the FBI and/or
their relevance to or the effect upon this case. Accordingly,
petitioner’s motion for a continuance was denied. He failed to
appear at the December 7, 1998, trial session and/or to prosecute
this matter, and respondent moved that petitioner be dismissed
and/or defaulted and that a decision be entered against him.
Respondent, however, bears the burden of showing that
petitioner is liable for the fraud penalty that was determined.
Sec. 7454(a); Rule 142(b). Respondent attempts to carry that
burden by means of the facts deemed established by the Court’s
order under Rule 91(f). Those facts are as follows:
1. Petitioner resided in California at the time his
petition was filed, and when his 1993 Federal income tax return
was timely filed.
2. Around March 4, 1992, petitioner obtained an insurance
policy covering two paintings that he represented were sealed in
shipping crates in his residence. Petitioner had photographs of
the paintings and claimed them to be "Death of the Dragon" by
Ghirlandaio and "Madonna Con Bambino" by Piero Della Francesca.
It was later shown that the paintings in the photographs were
actually "San Giorgio Che Occide Il Drago" by Paris Borden and
"Madonna Con Bambino con s. Gerolamo e. S. Bartolomeo" (commonly
called "Madonna Della Pera") by Alessandro Bonvicino.
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