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respondent bears the burden of proving fraud within the meaning
of section 6653(b)(1)2 for the 1983, 1984, 1985, 1986, and 1987
taxable years, we consider here whether respondent has satisfied
that burden.
Respondent seeks to carry his burden, alternatively, by
means of the deemed admissions in the Court’s records and by the
allegations pleaded in respondent’s answer, which are treated as
established, due to petitioner’s failure to appear and prosecute
his case. See, e.g., Coninck v. Commissioner, 100 T.C. 495, 497
n.3 (1993). In this regard, respondent points out that
petitioner’s reply did not contain a denial of all of
respondent’s affirmative allegations, so that any such allegation
not expressly admitted or denied is deemed admitted. See Rule
37(c).
The matters deemed admitted by reason of petitioner’s
default, or through the undenied allegations in respondent’s
answer and through deemed admissions under Rule 90, are as
follows:
For the years 1983, 1984, 1985, 1986, and 1987, petitioner
engaged in the business of farming and received income that he
did not report in the amounts of $183,570, $187,755, $154,755,
2 Section references are to the Internal Revenue Code as
amended and in effect for the period under consideration, and
rule references are to this Court’s Rules of Practice and
Procedure.
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Last modified: May 25, 2011