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the trial in these cases, which the Court denied on October 2,
2001.
On October 15, 2001, these cases were called from the
Court’s trial calendar at the Court’s trial session in Cleveland,
Ohio (Cleveland trial session). At that calendar call, there was
no appearance by or on behalf of Richards Management Trust, Mr.
Richards, and Richards Charitable Trust. At that time, respon-
dent orally moved to dismiss each of these cases for failure to
prosecute, and respondent requested, and the Court held, a trial
because, according to respondent, respondent has the burden of
production pursuant to section 7491(c) with respect to (1) the
accuracy-related penalties under section 6662(a) for 1996 and
1997 that respondent determined against Richards Management
Trust, (2) the respective accuracy-related penalties under
section 6662(a) for 1996 and 1997 that respondent determined
against Mr. Richards, and (3) the additions to tax under section
6651(a)(1) for 1996 and 1997 that respondent determined against
Richards Charitable Trust. At the trial in these cases on
October 15, 2001, there was no appearance by or on behalf of
Richards Management Trust, Mr. Richards, and Richards Charitable
Trust.
On November 13, 2001, respondent filed a written motion to
hold petitioner in default in each of the cases at docket Nos.
10764-00 and 10767-00 and a written motion to dismiss for lack of
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