- 5 - On July 26, 1990, respondent filed motions to calendar, to change place of trial, and for pretrial conference. The Court subsequently granted respondent's motion for pretrial conference and denied the other two motions. In response to petitioner's request, respondent's counsel enclosed in a letter sent to him on or about October 22, 1990, a Form 3911, Taxpayer Statement Regarding Refund. The form, used in tracing refund checks, requires the taxpayer to supply certain information certified to be correct, to the best of his knowledge, under penalties of perjury. The form states that the information requested may be provided in a letter. On November 28, 1990, petitioner sent to the Cincinnati Service Center a letter requesting "a photocopy of a refund check I allegedly received in July of 1984" in the amount of $6,330. Petitioner states in the letter that he never received the refund check in the amount of $6,330. The letter does not contain a statement that it is certified to be correct, to the best of his knowledge, under penalties of perjury. Petitioner's counsel filed a motion to withdraw from his representation of petitioner on December 17, 1990, which motion was subsequently granted. Petitioner was notified of a change in respondent's settlement position in the First Energy cases in a letter datedPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011