Robert Lee Jr. - Page 5




                                        - 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