- 5 -
notice of deficiency attached to the Request for Admissions,
petitioner’s response was: “Admit this a copy of the Notice of
Deficiency. Deny that there has been a taxable year.”
In response to the balance of the requested admissions,
petitioner asserted the following:
OBJECTION: Because the request could be used as
evidence to incriminate the Petitioner, the Petitioner
can neither admit nor deny this fact.
On December 13, 2001, respondent filed a Motion to Show
Cause Why Proposed Facts in Evidence Should Not Be Accepted as
Established. The proposed Stipulation of Facts attached to the
motion set forth facts that should not reasonably have been
disputed, in accordance with Rule 91. The documents that were
attached included copies of third-party records provided to
respondent that were the basis of the notices of deficiency.
Also attached to respondent’s motion were copies of
correspondence between the parties. In a letter to petitioner
dated September 28, 2001, respondent’s counsel enclosed the
proposed stipulation and supplemental stipulation. Respondent’s
counsel reminded petitioner of the Tax Court Rule that facts and
documents about which there should be no disagreement should be
stipulated. Respondent also attached a copy of the notice of
trial and Standing Pre-Trial Order. Respondent’s counsel letter
also stated:
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011