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deficiency by $1,190).4 Respondent attached the notice of
deficiency and petitioner’s 1997 return, which included the
three-page letter from petitioner and the two Forms W-2, to the
answer.
By notice dated January 18, 2001, the Court set this case
for trial at the Court’s Anchorage, Alaska, session beginning
June 18, 2001. This notice specifically stated: “YOUR FAILURE
TO APPEAR MAY RESULT IN DISMISSAL OF THE CASE AND ENTRY OF
DECISION AGAINST YOU.”
On February 12, 2001, respondent filed a motion for entry of
order that undenied allegations in answer be deemed admitted
(respondent’s second motion). That same day, the Court ordered
petitioner to file a reply, as required by Rule 37(a) and (b), on
or before February 26, 2001. The Court advised petitioner that
if she did not file a reply, as directed, the Court would grant
respondent’s second motion and would deem admitted the
affirmative allegations in the answer.
On March 13, 2001, after having received no response from
petitioner, the Court granted respondent’s second motion and
ordered that the undenied allegations set forth in the answer be
deemed admitted.
By notice dated June 7, 2001, the Court notified the parties
4 Respondent did not allege an increase in the accuracy-
related penalty.
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Last modified: May 25, 2011