Holly Ruocco - Page 11

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          notwithstanding the Court’s previous statement.”  Respondent’s              
          counsel stated that he was not relying on any alternative                   
          theories and would proceed on the assignment of income theory               
          reflected in the notices of deficiency.  In response to the                 
          Court’s inquiry, respondent declined to make any concession based           
          on community property income because “it’s not uncommon in this             
          state for professionals to have some arrangement with respect to            
          community property.”  Petitioner declined to present evidence,              
          after being advised again by the Court that the stipulated bank             
          records satisfied the Government’s burden.  Petitioner declined             
          to testify or to identify the person advising her on the                    
          erroneous legalistic arguments set forth in her filings, citing             
          the Fifth Amendment.  Petitioner did, however, identify her 1996            
          and 1997 renewal applications for her license with the Arizona              
          State Board of Chiropractic Examiners, which reflected her office           
          address as Canyon State Chiropractic.                                       
               Respondent’s motion to dismiss was taken under advisement,             
          and petitioner was advised that, while the Court was awaiting the           
          transcripts to be used in preparing this opinion, she might                 
          respond to the motion, make an offer of proof, and present                  
          records dealing with deductions to respondent’s counsel.  Nothing           
          has been received from petitioner indicating that she has                   
          abandoned her erroneous and frivolous positions in this case.               

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