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other matter concerning petitioner’s 1995 Federal income tax
liability.
By January 12, 2001, respondent had responded to
petitioner’s document requests for copies of returns and amended
returns of Horn Construction and Horn Enterprises for 1990
through 1995, documents in respondent’s examination files for
petitioner for 1990 through 1993 and for petitioner’s
corporations and a sole proprietorship for 1990 through 1995, and
documents in respondent’s files regarding the bankruptcy filings
of petitioner and Horn Construction.
Respondent never filed a motion for partial summary judgment
in this case. However, respondent did file a motion to sever and
try separately the threshold issue of whether petitioner’s income
tax liabilities for 1990 through 1993 were properly before the
Court. On January 25, 2001, petitioner filed his opposition to
respondent’s motion to sever: Petitioner opposed the severance
on the following grounds:
there may be some overlapping testimony on both his
[mental] condition and the underlying tax issues * * *.
HORN has not received from the IRS the documents he
needs to prove his case and will probably need
additional time beyond March 5, 2001 to adequately
prepare for trial.
* * * * * * *
Wherefore, HORN requests that the Court not grant
this motion but that the court grant a continuance so
that HORN can file the appropriate motion to force the
IRS to provide the information he needs to prepare his
case. Numerous records, including bank statements,
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