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$5,003 represents taxable income for petitioner's taxable year
1991.
With respect to 1990, respondent consulted Bureau of Labor
Statistics (BLS) tables to determine the average amount of income
that a person who met certain criteria applicable to petitioner
would have earned during that year. Respondent then added an
additional amount to the sums revealed as income in the Forms
1099-MISC in order to arrive at a reconstructed income for
petitioner that equaled the average determined by using the BLS
tables.
During the pretrial phase of this case, respondent served a
request for admissions and a request for production of documents
upon petitioner. Although petitioner acknowledges receiving
these items, no response was forthcoming.1 On March 19, 1997,
respondent served a motion to compel production of documents.
This motion was returned to respondent on or about April 2, 1997.
Respondent then realized that the request for production of
documents, as well as the motion to compel production of
documents, had been addressed to petitioner at P.O. Box 239, Palo
Alto CA 94023, instead of at the address reflected on his
petition, P.O. Box 239, Los Altos CA 94023. On April 11, 1997,
respondent served another copy of the motion to compel production
1 The matters set forth in the request for admissions are
deemed admitted. See Rules 90(c), 104(d). We note further that
other evidence presented by respondent at trial substantiates the
matters deemed admitted.
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