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against the uncooperative party. Any documents or
materials which a party expects to utilize in the event
of trial (except for impeachment), but which are not
stipulated, shall be identified in writing and
exchanged by the parties at least 15 days before the
first day of the trial session. The Court may refuse
to receive in evidence any document or material not so
stipulated or exchanged, unless otherwise agreed by the
parties or allowed by the Court for good cause shown.
* * *
On December 13, 2001, respondent’s Motion to Show Cause Why
Proposed Facts and Evidence Should Not be Accepted as Established
was filed. Attached to respondent’s motion was a letter from
petitioner in which he refused to stipulate “to any fact or
authenticate any document related to proving the receipt of the
income.” The Court’s order to show cause was issued pursuant to
Rule 91(f). Petitioner’s response to the order to show cause
consisted of arguments about his Fifth Amendment privilege, and
he showed neither reasonable fear of incrimination nor reasonable
doubt as to the accuracy of the proposed stipulations. The
Court’s order to show cause was made absolute.
When the case was called for trial, petitioner declined to
testify. He stated that “As I understand it, the burden of proof
is on the Government to prove that I had taxable income. I see
no reason for me to testify. I did not stipulate to the facts
for that very reason”. Respondent filed a Motion for Damages
Under I.R.C. Sec. 6673(a)(1).
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