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were given to the IRS during the audit; and HORN has
been requesting these records for over two years, and
the IRS failed and continues to fail to produce them.
The informal request for continuance mentioned in
petitioner’s objection to respondent’s motion was not couched in
a motion; the Court did not grant the request. The case was
tried at the Court’s March 2001 San Francisco trial session. On
March 15, 2001, at the beginning of the trial, the Court granted
respondent’s oral motion to withdraw respondent’s motion to
sever.
Petitioner failed to comply with the Court’s orders that he
respond properly to respondent’s requests for admissions and to
respondent’s written interrogatories and document requests.
Respondent’s discovery requests reflected, among other things,
respondent’s efforts to bring out all evidence regarding
petitioner’s mental condition during all relevant periods,
including medical records, and any evidence petitioner might have
to support his claims of unreported losses and the tax years in
which they had occurred. At the trial, petitioner offered no
documentary evidence regarding his mental condition in addition
to the reports previously referred to, other than records of
petitioner’s receipt of psychotherapy services at least once in
1999 and at least 9 times in August through November 2000.
Petitioner offered no evidence to support any additional
deductions or to indicate the taxable year or years in which they
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