William J. Tully - Page 5




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               The evidence indicates that October 19, 1998,                          
               petitioner had filed with the U.S. Post Office a notice                
               of change of address from the Yale St. address to P.O.                 
               Box 2030, Upland, CA 91785 and that said notification                  
               of change of address was valid for 1 year.  Indeed, a                  
               communication from respondent to petitioner on October                 
               7, 1999, to the Yale St. address was delivered to                      
               petitioner and signed for by him on October 14, 1999.                  
               While it is possible that petitioner may have had some                 
               difficulty with his mail, there is no evidence that the                
               Court's notifications to petitioner were not delivered,                
               petitioner's self-serving denials notwithstanding.                     
          Consequently, the facts deemed admitted as a result of                      
          respondent's Rule 37(c) motion and as a result of respondent's              
          request for admissions, pursuant to Rule 90(c), may be considered           
          for the purpose of respondent's motions for partial summary                 
          judgment.  See Marshall v. Commissioner, 85 T.C. 267, 273 (1985);           
          Doncaster v. Commissioner, 77 T.C. 334 (1981).                              
               The following are the facts deemed admitted.  During the               
          taxable year 1993, petitioner engaged in the business of                    
          establishing exempt organizations.  Petitioner held himself out             
          as an attorney authorized to practice law and as a financial                
          consultant.  He conducted seminars encouraging people to                    
          establish exempt organizations and falsely informed them that, by           
          establishing these organizations, they could avoid income tax by            
          conducting all of their financial transactions through the exempt           
          organizations.  Petitioner recruited clients at the seminars as             
          well as through direct mailings to accountants and others.                  
               As part of the services he provided clients, petitioner                
          submitted required filings to the State of Nevada and tried to              





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