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deficiency in petitioner's 1993 Federal income tax in the amount
of $57,327, and an addition to tax pursuant to section
6651(a)(1), for failure to file, and a penalty pursuant to
section 6663, for fraud, in the amounts of $14,332 and $42,995,
respectively. Petitioner resided in Ontario, California, at the
time he filed the petition in the instant case.
On September 29, 1998, petitioner filed a petition with this
Court seeking a redetermination of his income tax liability. In
the petition, petitioner listed as his address 634 East Yale
Street, Ontario, California 91764 (the Yale Street address). On
November 25, 1998, respondent filed an answer in the instant case
asserting the above deficiency and facts to support a fraud
penalty. Petitioner failed to deny any of the allegations
contained in respondent's answer.
On March 30, 1999, respondent moved, pursuant to Rule 37(c),
for entry of an order that the allegations in the answer be
deemed admitted. The Court issued a notice of filing of
respondent's Rule 37(c) motion and ordered that petitioner file a
reply by April 19, 1999. The order instructed petitioner that
"If petitioner files a reply as required by Rule 37(a) and (b) of
this Court's Rules * * *, respondent's motion will be denied."
The Court's notice also advised petitioner that "If petitioner
1(...continued)
Procedure.
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