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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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