- 7 - THE COURT: I cannot say that it’s not likely to lead to discovery of admissible evidence, Ms. Izen. So I do not view the interrogatory as seeking irrelevant information. The information, it seems to me, ought to be readily at her disposal. I would direct that you provide respondent a complete answer to Interrogatory No. 38, including areas of study and universities and colleges attended, within two weeks. MS. IZEN: We’ll do that, Your Honor. In an Order dated May 30, 2000, the Court stated, among other things: At the hearing on May 3, 2000, the Court questioned petitioners’ good faith in complying with the Court’s Orders. Those doubts are reinforced by petitioners’ May 22, 2000, motion [requesting a 14-day extension of the May 17, 2000, due date]. The allegedly heavy workload of petitioners’ counsel is not a valid ground for failing to comply with the Court’s Orders. If petitioners’ counsel is too busy to prosecute * * * [these cases] properly, then petitioners’ counsel should consider withdrawing. Upon due consideration, it is ORDERED that petitioners’ motion for enlargement of time within which to respond to respondent’s second set of interrogatories is granted, in that petitioners are ordered no later than June 1, 2000, to serve on respondent’s counsel, and provide to the Court, full, complete, and responsive answers, made under oath and in good faith, to interrogatories numbered 37, 38, and 39, as set forth in respondent’s second interrogatories to petitioners. If petitioners fail to comply with this Order, the Court shall impose sanctions, which may include, without limitation, sanctions under I.R.C. section 6673(a) and Tax Court Rule 202, and precluding petitioners from introducing evidence with regard to respondent’s determination that petitioners are liable for additions to tax under I.R.C. section 6662(a). Despite further extensions and delays, petitioners have never answered interrogatory No. 38.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011