- 6 - 18. Petitioner Kenneth Lee Anderson is subject to self-employment tax for 1992 and 1993. 19. Petitioners are liable for the accuracy- related penalty under I.R.C. � 6662(a) for the year 1992. 20. Petitioners are liable for the accuracy- related penalty under I.R.C. � 6662(a) for the year 1993. 21. Petitioners are liable for the accuracy- related penalty under I.R.C. � 6662(a) for the year 1994. 22. Petitioners are liable for the accuracy- related penalty under I.R.C. � 6662(a) for the year 1995. Petitioners did not file a response to Respondent's Third Request for Admissions within the 30-day period required by Rule 90(c) or at any time thereafter. On April 14, 1999, the copies of the Court's March 23, 1999, order and Respondent’s Third Request for Admissions, which the Court had attempted to serve on petitioners at the Rancho Cucamonga address, were returned with a Postal Service stamp stating: "Return to Sender Not at this address No Forwarding Address". On May 3, 1999, respondent filed a motion for summary judgment, supporting memorandum of law, and attorney's declaration. By order dated May 4, 1999, the Court ordered petitioners, by May 19, 1999, to file a written response to respondent's motion for summary judgment and to serve a copy ofPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011