- 8 -
deficiency. Petitioner’s discovery requests addressed
constitutional and legal issues that have been settled in the
Commissioner’s favor or asked for information outside the scope
of discovery. For example, petitioner’s interrogatories contain
the following question: “Is there an IRS Code Section that would
establish a liability for an income tax?” Among her document
requests is the following: “Please provide me with (or identify)
the Code Section that requires me to keep books and records for
income tax purposes.”
Petitioner’s Acknowledgment of Rental Income
On April 19, 1996, we filed petitioner’s motion to dismiss,
which we denied. In the motion to dismiss, petitioner
acknowledges her receipt of rental income. She claims: “SINCE
ALL OF THE ‘INCOME’ AT ISSUE WAS DERIVED FROM RENT, HOW CAN
POLLOCK V. FARMERS LOAN AND TRUST CO. * * * NOT BE RELEVANT TO
THE FACTS IN THIS CASE?” She concedes: “all of the ‘income’ at
issue is from ‘rent’ or ‘income’ from real estate”. She argues
that respondent is seeking to impose an income tax “on the rent
Petitioner derives from real estate”. She argues that respondent
“[is] attempt[ing] to put an income tax on Petitioner’s rental
income”.
Accompanying the motion for sanctions is an Exhibit G, a
letter from petitioner to respondent’s counsel, dated April 12,
1996, in which petitioner acknowledges her ownership of rental
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011