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3. Failure To Cooperate
By order dated April 26, 2000 (the order), we granted in
part respondent’s motions to compel responses to interrogatories
and to compel production of documents (the motions). We granted
the motions to the extent that we ordered compliance with such
discovery. We set for hearing those portions of the motions
seeking the imposition of sanctions if petitioners failed to
comply with the order. We held such hearing on June 5, 2000 (the
hearing), when this case was called from the calendar at the
trial session of the Court commencing that day in San Francisco,
California. We imposed sanctions because of petitioners’ failure
to comply with the order. In the motions, respondent detailed
petitioners’ failures to cooperate in the examination of the 1992
through 1995 Forms 1040 by respondent’s agents prior to the
issuance of the notice and their failure to cooperate in
preparing this case for trial. Specifically, respondent claimed:
“Petitioners James and Rita Snyder did not provide any documents
or other information to the Internal Revenue Service during the
audit of their 1992 through 1995 Forms 1040 Federal Income Tax
Returns.” Attached to the motions are copies of letters and
documents evidencing respondent’s repeated, unsuccessful efforts
to obtain petitioners’ cooperation in discovery. At the hearing,
petitioners had the opportunity to rebut such claims that
petitioners had failed to cooperate, but they did not. We accept
those claims as true.
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